IFRS for SMEs: A Structured Literature Review - HAL-SHS - Sciences de l'Homme et de la Société Accéder directement au contenu
Article Dans Une Revue International Journal of Accounting and Financial Reporting Année : 2017

IFRS for SMEs: A Structured Literature Review

International Journal of Accounting and Financial Reporting

Résumé

Since its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies. The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their impact, as well as their contributions, critique and future research path.
Fichier principal
Vignette du fichier
12390-45511-1-PB_5 (1).pdf (1.08 Mo) Télécharger le fichier
Origine : Fichiers éditeurs autorisés sur une archive ouverte
Loading...

Dates et versions

hal-01910461 , version 1 (01-11-2018)

Identifiants

Citer

Issam Benhayoun, M. Marghich Abdellatif. IFRS for SMEs: A Structured Literature Review. International Journal of Accounting and Financial Reporting, 2017, 7 (2), ⟨10.5296/ijafr.v7i2.12390⟩. ⟨hal-01910461⟩
217 Consultations
333 Téléchargements

Altmetric

Partager

Gmail Facebook X LinkedIn More