Users' perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports
Dinuja Perera, Parmod Chand and Rajni Mala
| Year of publication: |
2023
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|---|---|
| Authors: | Perera, Dinuja ; Chand, Parmond ; Mala, Rajni |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 31.2023, 5, p. 1133-1164
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| Subject: | Bank lending officers | Decision usefulness | Disclosure | IFRS | SMEs | SME lendin | KMU | SME | Kreditgeschäft | Bank lending | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-03-2020-0809 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014432488