The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study
Year of publication: |
August 2017
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Authors: | Gassen, Joachim |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 47.2017, 5, p. 540-563
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Subject: | IFRS for SMEs | financial reporting | private firms | standard setting | financial transparency | KMU | SME | IFRS | Welt | World | Unternehmensfinanzierung | Corporate finance | Standardisierung | Standardization | Rechnungswesen | Accounting |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/00014788.2017.1314105 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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