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Keywords: Small- and medium-sized entities (SMEs)
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (2): 422–449.
Published: 16 May 2023
...Nisansala Wijekoon; Umesh Sharma; Grant Samkin Purpose This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach Postal questionnaire...
