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Keywords: SMEs
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (4): 676–703.
Published: 05 September 2023
...Inas Mahmoud Hassan; Hala M.G. Amin; Diana Mostafa; Ahmed A. Elamer Purpose This study aims to examine the role of the board of directors in affecting earnings management practices across small- and medium-sized enterprises (SMEs) life cycle. Design/methodology/approach Data is collected from...
Journal Articles
International Journal of Accounting and Information Management (2014) 22 (1): 49–67.
Published: 25 February 2014
...Kosmas Kosmidis; Antonios Stavropoulos Purpose – The main purposes of this paper are to provide evidence about corporate failure diagnosis in SMEs, identify the predictor variables that enhance the accuracy of the corporate failure diagnosis models, and perform comparative analysis...
