..., opportunistic behaviors could be incentivized. This study aims to test whether SMEs' choice between alternative accounting regimes is associated with earnings quality. Design/methodology/approach Drawing on the literature about accounting choices and earnings quality, this study investigates whether...

...Hammed Afolabi; Ronita Ram; Khaled Hussainey; Monomita Nandy; Suman Lodh Purpose The authors explore the behaviour and perspectives of SMEs' owners towards a greener economy and its implications for net zero carbon emissions target. Design/methodology/approach The authors draw on the mirroring...

... were identified. To validate the multidimensional tool, survey data were obtained from 284 chief financial officers of Portuguese small- and medium-sized enterprises (SMEs). A structural equation model, evaluating the influence on the managerial performance, was used to verify the nomological validity...