countries’ adoption of the international financial reporting standard for small and medium-sized entities (ifrs for smes) – early empirical evidence.Image.Marked.pdf

This article was downloaded by: [Gebze Yuksek Teknoloji Enstitïsu ] On: 24 December 2014, At: 09:44 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK Accounting and Business Research Publication details, including instructions for authors and subscription information: /loi/rabr20 Countries’ adoption of the International Financial Reporting Standard for Small and Medium- sized Entities (IFRS for SMEs) – early empirical evidence a a Devrimi Kaya Maximilian Koch a Department of Accounting and Auditing, University of Erlangen- Nürnberg, Lange Gasse 20, Nürnberg D-90403, Germany Published online: 02 Dec 2014. Click for updates To cite this article: Devrimi Kaya Maximilian Koch (2015) Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence, Accounting and Business Research, 45:1, 93-120, DOI: 10.10802014.969188 To link to this article: /10.10802014.969188 PLEASE SCROLL DOWN FOR ARTICLE Taylor Francis makes every effort to ensure the accuracy of all the information (the “Content”) contained in the publications on our platform. However, Taylor Francis, our agents, and our licensors make no representations or warranties whatsoever as to the accuracy, completeness, or suitability for any purpose of the