South Africa has become the first country in the world to adopt the International Accounting Standards Board's proposed International Financial Reporting Standards for Small and Medium-sized Entities in its exposure draft form as a transitional standard for limited interest companies without...

This paper reports the results of an investigation into the effect of corporate governance factors on the performance of listed small and medium enterprises (SMEs), and examines whether this effect differs between the two sizes of business. The paper employs unbalanced panel data regression...

Purpose – This paper reports the results of an investigation of the relative importance of working capital management, measured by the cash conversion cycle (CCC), and its components (inventory, accounts receivable and accounts payable) to the profitability of SMEs. Design/methodology/approach...

Purpose: The purpose of this paper is to investigate the determinants of academic performance of accounting students in Ghanaian secondary and tertiary education institutions. Specifically, the study examines whether motivational (expectation and volition) and engagement and commitment (academic...

This paper reports the results of an investigation of the effect of Working Capital Management (WCM) on the performance of listed Small and Medium Enterprises (SMEs). The study also examines whether the effect of WCM on performance differs between ‘small' and ‘medium' firms. The paper...