Kiliç, Merve; Uyar, Ali; Ataman, Başak - In: Journal of Accounting in Emerging Economies 6 (2016) 2, pp. 156-178
Purpose – The purpose of this paper is to determine the preparedness of the small- and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in Turkey; and to analyze the effect of several firm characteristics on such preparedness....