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David A. Mwakapala, Cosmas S. Mbogela & Sarah Ngomuo. (2024) Corporate governance and compliance with IFRSs: the case of Tanzanian Savings and Credit Cooperatives. Cogent Business & Management 11:1.
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Geraroid O Cualain & Vincent Tawiah. (2023) Review of IFRS consequences in Europe: An enforcement perspective. Cogent Business & Management 10:1.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2023) Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research 53:1, pages 38-82.
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Niclas Hellman, Henrik Nilsson, Milda Tylaite & Derya Vural. (2022) The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms. European Accounting Review 31:5, pages 1175-1205.
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Anna Alon, Geir Haaland & Kjell Ove Røsok. (2022) Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs. Accounting and Business Research 52:6, pages 734-764.
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Imam Arafat, Theresa Dunne & Ahmed Hassan Ahmed. (2020) Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland. Accounting in Europe 17:2, pages 183-203.
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Ann Jorissen, Ronita Ram & Pedro Moraya Barros. (2022) Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective. Accounting & Finance 62:2, pages 3021-3065.
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Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura & Fabio Yoshio Suguri Motoki. (2022) What influences the implementation of IFRS for SMEs? The Brazilian case. Accounting & Finance 62:2, pages 2947-2992.
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Karim Mhedhbi & Moez Essid. (2022) National Cultural Dimensions and Adoption of the International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs). The International Journal of Accounting 57:01.
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Ana Paula Silva, Alexandra Fontes & Adelaide Martins. (2021) Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. Journal of International Accounting, Auditing and Taxation 44, pages 100416.
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Masahiro Enomoto. (2020) Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. The Japanese Accounting Review 10:1, pages 1-26.
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Martin Glaum. (2020) Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs. Schmalenbach Business Review 72:2, pages 225-270.
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Sasson Bar-Yosef, Carlo D’Augusta & Annalisa Prencipe. (2019) Accounting Research on Private Firms: State of the Art and Future Directions. The International Journal of Accounting 54:02, pages 1950007.
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Yosra Mnif Sellami & Yosra Gafsi. (2018) What Drives Developing and Transitional Countries to Adopt the IFRS for SMEs? An Institutional Perspective. Journal of Corporate Accounting & Finance 29:2, pages 34-56.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2019) Accounting by Private Firms: Empirical Evidence, Data, and Research Perspectives. SSRN Electronic Journal.
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