... practical insight into the desirability of introducing changes in accounting regulations as part of a broader package of regulatory reforms rather than in isolation. Further research into the experience of adoption of IFRS for SMEs in other countries, particularly examinations of how far attitudes to IFRS...

...Essa El-Firjani; Karim Menacere; Roger Pegum Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi...