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  • Search: subject:"small and medium sized entities"
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Year of publication
Subject
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KMU 20 SME 20 IFRS for SMEs 18 IFRS 17 Accounting 13 Rechnungswesen 10 Deutschland 8 Germany 8 Rechnungslegung 5 Small and medium-sized entities 5 small and medium-sized entities 5 Accounting standards 4 Bilanzierungsgrundsätze 4 Financial statement 3 Jahresabschluss 3 Klein- und Mittelbetrieb 3 Small and Medium-sized Entities 3 South Africa 3 Südafrika 3 Valuation 3 Accounting law 2 Agency theory 2 Bilanzrecht 2 Differential reporting 2 Financial audit 2 Financial reporting 2 Full-IFRS 2 Generally accepted accounting practice 2 IAS/IFRS 2 International Financial Reporting Standards 2 Kleine und Mittlere Unternehmen (KMUs) 2 Konzernrechnungslegung 2 Limited purpose financial statements 2 Malé a střední podniky 2 Prinzipal-Agent-Theorie 2 Reporting 2 Small and medium-sized entities (SME) 2 Software 2 Tangible fixed assets 2 US GAAP 2
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Online availability
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Free 16 Undetermined 9
Type of publication
All
Article 25 Book / Working Paper 12
Type of publication (narrower categories)
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Article in journal 17 Aufsatz in Zeitschrift 17 Hochschulschrift 4 Thesis 4 Working Paper 2 Aufsatzsammlung 1 Collection of articles of several authors 1 Conference proceedings 1 Graue Literatur 1 Konferenzschrift 1 Non-commercial literature 1 Sammelwerk 1 review-article 1
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Language
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English 17 German 13 Undetermined 5 Czech 1 Romanian 1
Author
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Henselmann, Klaus 4 Svoboda, Patrik 3 Bishop, William Arthur 2 Buschhüter, Michael 2 Cardová, Zdenka 2 Klein, Martin 2 Roos, Benjamin 2 Rossouw, J. 2 Striegel, Andreas 2 Svoboda, Emil 2 Wiese, Maren 2 BATRÂNCEA, Larissa Margareta 1 Bakr, Sara Abdullah 1 Bartolini, Monica 1 Beck, Tracy Geraldine 1 Boecker, Corinna 1 Bohušová, Hana 1 Cele, Sicelo 1 Eierle, Brigitte 1 Essid, Moez 1 Fortin, Anne 1 Fourie, Houdini 1 Gardini, Silvia 1 Gleichmann, Dominik 1 Grottke, Markus 1 Güth, Simon 1 Haendel, Felix 1 Handley, Karen 1 Héroux, Sylvie 1 Jonck, Petronella 1 Kadner, Andreas 1 Kirsch, Hanno 1 Litzman, Marek 1 Lorson, Peter 1 MASCA, Ema Speranta 1 Malo, Angélique 1 Melcher, Winfried 1 Mhedhbi, Karim 1 Molloy, Courtney 1 Mora, Araceli 1
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Institution
All
Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 BVBC Stiftung zur Förderung von Rechnungswesen und Controlling 1 NWB Verlag 1 Universität Rostock / Wirtschafts- und Sozialwissenschaftliche Fakultät 1
Published in...
All
Working Papers in Accounting Valuation Auditing 4 Journal of economic and financial sciences : JEF 3 International business and economics research journal 2 International journal of accounting, auditing and performance evaluation : IJAAPE 2 Meditari Accountancy Research 2 Český finanční a účetní časopis 2 Accounting History Review 1 Accounting in Europe 1 Acta Universitatis Bohemiae Meridionales 1 IRZ : Zeitschrift für internationale Rechnungslegung 1 International journal of critical accounting : IJCA 1 International journal of economics and financial issues : IJEFI 1 Journal of accounting in emerging economies : JAEE 1 Journal of economic and administrative sciences 1 Journal of small business and entrepreneurship : JSBE 1 Meditari accountancy research 1 Politická ekonomie : teorie, modelování, aplikace 1 Rechnungswesen und Controlling 1 STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1 SpringerLink / Bücher 1 The international journal of accounting 1 University of Dortmund financial accounting & taxation studies : UniDO.FACTS 1 Wiley thesis 1
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Source
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ECONIS (ZBW) 25 RePEc 8 EconStor 2 BASE 1 Other ZBW resources 1
Showing 1 - 10 of 37
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A systematic literature review of the challenges of adopting and implementing IFRS for SMEs in South Africa
Segotso, Tlotlo; Mvunabandi, Jean Damascene; Phesa, … - In: International journal of economics and financial issues … 14 (2024) 5, pp. 131-147
Persistent link: https://www.econbiz.de/10015085200
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Small and medium-sized entities as users of accounting services : do professional accountants meet the needs of their SME client?
Beck, Tracy Geraldine; Fourie, Houdini - In: International journal of accounting, auditing and … 21 (2025) 1/2, pp. 319-336
Persistent link: https://www.econbiz.de/10015376456
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The influence of demographic variables on financial record-keeping in small- and medium-sized enterprises in the South African informal sector
Jonck, Petronella; Nwosu, Lilian - In: Journal of economic and financial sciences : JEF 15 (2022) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10013363347
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Use of management accounting practices and factors affecting its use : a survey of small and medium-sized enterprises in Durban
Cele, Sicelo; Nyide, Celani John; Stainbank, Lesley J. - In: Journal of economic and financial sciences : JEF 15 (2022) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10013363354
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National cultural dimensions and adoption of the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs)
Mhedhbi, Karim; Essid, Moez - In: The international journal of accounting 57 (2022) 1, pp. 1-39
Persistent link: https://www.econbiz.de/10013192472
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SME corporate governance : a literature review of informal mechanisms for governance
Handley, Karen; Molloy, Courtney - In: Meditari accountancy research 30 (2022) 7, pp. 310-333
Persistent link: https://www.econbiz.de/10013537654
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Small- and medium-sized accounting firms' learning processes regarding standards updates
Malo, Angélique; Fortin, Anne; Héroux, Sylvie - In: Journal of small business and entrepreneurship : JSBE 36 (2024) 5, pp. 705-728
Persistent link: https://www.econbiz.de/10015178032
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SME owners and accountants' perceptions of financial information in small- and medium-sized entities : a Sri Lanka case study
Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Journal of accounting in emerging economies : JAEE 14 (2024) 2, pp. 422-449
Persistent link: https://www.econbiz.de/10014521386
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Überarbeitung des IFRS für KMU : Entwurf des IASB vom September 2022
Zwirner, Christian; Boecker, Corinna - In: IRZ : Zeitschrift für internationale Rechnungslegung 18 (2023) 1, pp. 4-6
Persistent link: https://www.econbiz.de/10013484989
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Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia
Bakr, Sara Abdullah; Napier, Christopher - In: Journal of economic and administrative sciences 38 (2022) 1, pp. 18-40
Persistent link: https://www.econbiz.de/10012887670
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