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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Bonito, A. & Pais, C. (2018). The macroeconomic determinants of the adoption of IFRS for SMEs. Revista de Contabilidad - Spanish Accounting Review. 21 (2), 116-127
Exportar Referência (IEEE)
A. L. Bonito and C. A. Pais,  "The macroeconomic determinants of the adoption of IFRS for SMEs", in Revista de Contabilidad - Spanish Accounting Review, vol. 21, no. 2, pp. 116-127, 2018
Exportar BibTeX
@article{bonito2018_1603339983278,
	author = "Bonito, A. and Pais, C.",
	title = "The macroeconomic determinants of the adoption of IFRS for SMEs",
	journal = "Revista de Contabilidad - Spanish Accounting Review",
	year = "2018",
	volume = "21",
	number = "2",
	doi = "10.1016/j.rcsar.2018.03.001",
	pages = "116-127",
	url = "https://www.sciencedirect.com/science/article/pii/S1138489118300013"
}
Exportar RIS
TY  - JOUR
TI  - The macroeconomic determinants of the adoption of IFRS for SMEs
T2  - Revista de Contabilidad - Spanish Accounting Review
VL  - 21
IS  - 2
AU  - Bonito, A.
AU  - Pais, C.
PY  - 2018
SP  - 116-127
SN  - 1138-4891
DO  - 10.1016/j.rcsar.2018.03.001
UR  - https://www.sciencedirect.com/science/article/pii/S1138489118300013
AB  - The objective of this study is to analyze the macroeconomic factors that influence the decision of the countries in the adoption of International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs). Based on a sample of 84 countries, it is found evidence that countries without a national set of financial accounting standards for SMEs, experience in the application of IFRS and a common law legal system are more likely to adopt IFRS for SMEs. However, the level of education, the level of foreign aid received by a country, the quality of accounting standards and the relationship between accounting and taxation have no impact in the national adoption decision of IFRS for SMEs. Additionally, it is found that European Union (EU) member countries are less likely to adopt the standard. Knowledge of macroeconomic factors affecting the national adoption decision of IFRS for SMEs is useful for a several numbers of entities that define the international accounting harmonization, as the IASB, regulators and international accounting firms, since this information can help them in promoting worldwide adoption of the standard.
ER  -