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Keywords: Small and medium enterprises (SMEs)
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Journal Articles
Pacific Accounting Review 1–17.
Published: 18 March 2026
...Mariela Carvajal; Andrew B. Jackson Purpose COVID-19 had a worldwide impact, setting an uncertain economic and financial scenario. Small and medium enterprises (SMEs) were disproportionately affected in comparison to larger companies, owing to having fewer resources available. Given the relevance...

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