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Keywords: Small and medium-sized entities
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (4): 835–850.
Published: 21 August 2025
...Sara Bakr; Christopher Napier Purpose The paper investigates to what extent owners and managers of SMEs in Saudi Arabia have accepted the introduction of International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). Design/methodology/approach The research...
