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Decision usefulness of SME financial statements in Sri Lanka
Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Accounting and finance 65 (2025) 1, pp. 1059-1088
Persistent link: https://www.econbiz.de/10015393704
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International financial reporting standards for small and medium-sized entities : a new institutional sociology perspective
Wijekoon, Nisansala; Samkin, Grant; Sharma, Umesh - In: Meditari accountancy research 30 (2022) 5, pp. 1265-1290
Persistent link: https://www.econbiz.de/10013375230
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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