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Accounting in Europe Volume 9, 2012 - Issue 2: The Effects of Accounting Standards
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Original Articles

How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands

Robin Litjens Center for Financial Accounting & Reporting, Nyenrode Business Universiteit, Breukelen, The NetherlandsCorrespondence[email protected]
,
Sanjay Bissessur Amsterdam Business School, University of Amsterdam, Amsterdam, The Netherlands
,
Henk Langendijk Center for Financial Accounting & Reporting, Nyenrode Business Universiteit, Breukelen, The Netherlands; Amsterdam Business School, University of Amsterdam, Amsterdam, The Netherlands
&
Ruud Vergoossen Center for Financial Accounting & Reporting, Nyenrode Business Universiteit, Breukelen, The Netherlands; School of Business & Economics, Maastricht University, Maastricht, The Netherlands
Pages 227-250 | Published online: 02 Oct 2012

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John Amoah, Abdul Bashiru Jibril, Michael Amponsah Odei, Sulemana Bankuoru Egala, Raymond Dziwornu & Kofi Kwarteng. (2023) Deficit of digital orientation among service-based firms in an emerging economy: a resource-based view. Cogent Business & Management 10:1.
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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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Ruud G. A. Vergoossen & Ferdy van Beest. (2021) Management Reports of Dutch Companies: Their Availability and Compliance with Legal Disclosure Requirements. Accounting in Europe 18:2, pages 143-165.
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Eva Hýblová. (2019) The current problems of harmonization of accounting for small and medium-sized enterprises. Economic Research-Ekonomska Istraživanja 32:1, pages 604-621.
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Brigitte Eierle, David Shirkhani & Christiane Helduser. (2018) The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms. Accounting in Europe 15:3, pages 323-346.
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Joachim Gassen. (2017) The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study. Accounting and Business Research 47:5, pages 540-563.
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Brian Singleton-Green. (2015) Public Policy and Accounting Research: What Is to Be Done?. Accounting in Europe 12:2, pages 171-186.
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Thomas Riise Johansen & Thomas Plenborg. (2013) Prioritising disclosures in the annual report. Accounting and Business Research 43:6, pages 605-635.
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Articles from other publishers (20)

Vincent Tawiah & Ernest Gyapong. (2021) International financial reporting standards, domestic debt finance and institutional quality: Evidence from developing countries. International Journal of Finance & Economics 28:3, pages 2915-2936.
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Nisansala Wijekoon, Umesh Sharma & Grant Samkin. (2023) SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study. Journal of Accounting in Emerging Economies.
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Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas 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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Paula Gomes dos Santos, Fábio Albuquerque, Maria Albertina Barreiro Rodrigues & Ana Isabel Morais. (2022) The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union. Sustainability 14:5, pages 2816.
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Sara Abdullah Bakr & Christopher J. Napier. (2020) Adopting the international financial reporting standard for small and medium-sized entities in Saudi Arabia. Journal of Economic and Administrative Sciences 38:1, pages 18-40.
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Fábio Albuquerque, Maria Albertina Barreiro Rodrigues, Paula Gomes dos Santos & Ana Morais. 2022. Modern Regulations and Practices for Social and Environmental Accounting. Modern Regulations and Practices for Social and Environmental Accounting 90 109 .
Alexandra-Gabriela Marina. (2021) Perspectives of Different Stakeholder Groups About the Alignment of IFRS for SMEs with IFRS Standard. Studies in Business and Economics 16:3, pages 109-122.
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Mara Cameran & Domenico Campa. (2020) Voluntary IFRS Adoption by Unlisted European Firms: Impact on Earnings Quality and Cost of Debt. The International Journal of Accounting 55:03, pages 2050013.
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Brad Potter, Matthew Pinnuck, George Tanewski & Sue Wright. (2019) Keeping it private: financial reporting by large proprietary companies in Australia. Accounting & Finance 59:1, pages 87-113.
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Ana Bonito & Cláudio Pais. (2018) The macroeconomic determinants of the adoption of IFRS for SMEs. Revista de Contabilidad 21:2, pages 116-127.
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Alessandro Ghio & Roberto Verona. (2018) Accounting Practitioners' Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy. Journal of International Accounting Research 17:2, pages 103-122.
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Satoshi Sugahara, Nabyla Daidj & Sumitaka Ushio. 2017. Value Creation in Management Accounting and Strategic Management. Value Creation in Management Accounting and Strategic Management 143 162 .
Murat KARAHAN, Medet İĞDE & Dilek ÖZBEZEK. (2017) Uluslararası Finansal Raporlama Standartlarının KOBİ’ler Açısından Değerlendirilmesi – Türkiye Uygulaması. Gaziantep University Journal of Social Sciences 16:2.
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Warwick Stent, Michael E. Bradbury & Jill Hooks. (2017) Insights into accounting choice from the adoption timing of International Financial Reporting Standards. Accounting & Finance 57, pages 255-276.
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Enrico Dalla Riva & Bruno Meirelles Salotti. (2015) Adoção do Padrão Contábil Internacional nas Pequenas e Médias Empresas e seus Efeitos na Concessão de Crédito. Revista Contabilidade & Finanças 26:69, pages 304-316.
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Raffaele Fiume. (2013) Dialogue with standard setters. FINANCIAL REPORTING:1, pages 169-173.
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Cătălin Nicolae Albu, Nadia Albu, Szilveszter Fekete Pali-Pista, Maria Mădălina Gîrbină, Seval Kardes Selimoglu, Dániel Máté Kovács, János Lukács, Gergely Mohl, Libuše Müllerová, Marie Paseková, Aylin Poroy Arsoy, Barıs Sipahi & Jiri Strouhal. (2013) Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey. Journal of International Financial Management & Accounting 24:2, pages 140-175.
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Miho Nakamura, Kyoko Nagata, Chikako Ozu & Sidney J. Gray. (2022) What Factors Affect Preparers’ Attitude Towards IFRS?: Another View. SSRN Electronic Journal.
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Alessandro Ghio & Roberto Verona. (2014) IFRS for SMEs: Chartered Accountantss Perspectives. SSRN Electronic Journal.
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