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...