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Keywords: Adoption
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Journal Articles
Journal of Accounting in Emerging Economies (2025)
Published: 03 April 2025
...Issam Benhayoun; Ibtissam Zejjari Purpose This study aims to investigate the determinants influencing the prospective adoption of International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) in Morocco. Design/methodology/approach Framed within...
Includes: Supplementary data
Journal Articles
Journal of Accounting in Emerging Economies (2021) 11 (2): 149–175.
Published: 27 October 2020
...Venancio Tauringana Purpose The aim of the study is to investigate managerial perception-based determinants of the adoption of sustainability reporting (SR) by companies in Uganda. Design/methodology/approach This study is cross-sectional. Data were collected through a questionnaire survey...
