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492.466  Articles
1 of 49.248 pages  |  10  records  |  more records»
Objetivo: Identifica as características e perspectivas dos diversos grupos de interesses em relação às IFRS das Small and Medium-sized Enterprises (SMEs) e apresenta mais dois objetivos específicos: identificar e caracterizar quem enviou as cartas comentá... see more

It was done a study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar is proposed. Methodologically, the bakeries and pastries of Valledupar were characterized, a diagnosis was ma... see more

Adoption of International Financial Reporting Standards (IFRS) is supposed to help enhance comparability of financial statement, improve the quality of financial reporting and accounting information of businesses in a country. This is expected to help imp... see more

AbstractOrientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME. This study was exploratory in nature and foll... see more

Penelitian ini bertujuan untuk menguji dampak adopsi IFRS terhadap prakiraan laba analis dengan law enforcement sebagai variabel pemoderasi. Akurasi dalam prakiraan analis melalui proksi forecast error dan dispersi digunakan untuk mengukur perubahan kuali... see more

The role of small and medium enterprises (SMEs) in economic development has been duly recognised.  However, SMEs encounter a number of challenges.  The most pressing obstacle SMEs face is the lack of finance. Therefore, it is extremely important... see more

AbstractOrientation: Small and medium enterprises (SMEs) in most developing economies depend heavily on credit from the formal financial sector since financial capital from other sources is insufficient for their growth and survival.Research purpose: Desp... see more

Using data from Thomson Reuters I/B/E/S, we investigated the statistical properties of analysts’ quarterly earnings projections in the years around the adoption of IFRS in Brazil (2007 to 2011). Characteristics such as accuracy, bias and precision of anal... see more

The purpose of this study is to investigate how small & medium scale companies in managing Sales Forces owned & strategic intelligence in obtaining information amid complex competition with all its limitations. The context of Small & Medium Enterprises (S... see more

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