Fanani, Zaenal; Rahayu, Angesthy Puji; Erlando, Angga - In: Cogent business & management 11 (2024) 1, pp. 1-15
This study aims to obtain empirical evidence regarding the effect of education level, the existence of other accounting standards, and the level of internationality on the application of International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) in countries...