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Export Reference (APA) 
Bonito, A. & Pais, C. (2017). The macroeconomics determinants on the adoption of the IFRS for SMEs. 40th Annual Congress of the European Accounting Association.
Export Reference (IEEE) 
A. L. Bonito and C. A. Pais,  "The macroeconomics determinants on the adoption of the IFRS for SMEs", in 40th Annu. Congr. of the European Accounting Association, Valencia, 2017
Export BibTeX 
@misc{bonito2017_1716204098093,
	author = "Bonito, A. and Pais, C.",
	title = "The macroeconomics determinants on the adoption of the IFRS for SMEs",
	year = "2017",
	howpublished = "Both (printed and digital)",
	url = "https://eaa-online.org/congress-2017/"
}
Export RIS 
TY  - CPAPER
TI  - The macroeconomics determinants on the adoption of the IFRS for SMEs
T2  - 40th Annual Congress of the European Accounting Association
AU  - Bonito, A.
AU  - Pais, C.
PY  - 2017
CY  - Valencia
UR  - https://eaa-online.org/congress-2017/
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  -