Publication:
Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey

dc.contributor.authorAlbu, Cǎtǎlin Nicolae
dc.contributor.authorAlbu, Nadia
dc.contributor.authorPali-Pista, Szilveszter Fekete
dc.contributor.authorGîrbinǎ, Maria Mǎdǎlina
dc.contributor.authorKardeş Selimoğlu, Seval
dc.contributor.authorKovács, Dániel Máté
dc.contributor.authorLukács, János
dc.contributor.authorMohl, Gergely
dc.contributor.authorMüllerová, Libuše
dc.contributor.authorPaseková, Marie
dc.contributor.authorSipahi, Barış
dc.contributor.buuauthorPoroy , Aylin Arsoy
dc.contributor.departmentİktisadi ve İdari Bilimler Fakültesi
dc.contributor.departmentİşletme Bölümü
dc.contributor.scopusid23766761800
dc.date.accessioned2024-02-20T10:30:16Z
dc.date.available2024-02-20T10:30:16Z
dc.date.issued2013-06
dc.description.abstractThis research investigates the perceptions of stakeholders involved in financial reporting in four emerging economies (the Czech Republic, Hungary, Romania, and Turkey) regarding the possible implementation of IFRS for SMEs, in terms of costs, benefits, and strategy of adoption. In-depth, semi-structured interviews were conducted with representatives of main stakeholders (preparers, auditors, regulators, professional bodies, and users). We find more support for IFRS for SMEs implementation in these four countries than suggested by the results of the European Commission's consultation for the European Union. Interviews reveal differences between stakeholder groups and between countries regarding the preferred implementation approach (mandatory adoption, voluntary adoption or convergence of national regulations with IFRS for SMEs). Interviews indicate the most support for the convergence approach. However, users oppose convergence and prefer the adoption of IFRS for SMEs. The convergence approach moves regulators' attention from users' needs to preparers' preferences and preparedness. This finding is relevant in the decision-making process of national regulators, who should balance the needs of various stakeholders, but also the country's political and economic objectives.
dc.identifier.citationAlbu, C. N. vd. (2013). "Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey". Journal of International Financial Management and Accounting, 24(2), 140-175.
dc.identifier.endpage175
dc.identifier.issn0954-1314
dc.identifier.issn1467-646X
dc.identifier.issue2
dc.identifier.pubmed
dc.identifier.scopus2-s2.0-84877316234
dc.identifier.startpage140
dc.identifier.urihttps://doi.org/10.1111/jifm.12008
dc.identifier.urihttps://onlinelibrary.wiley.com/doi/10.1111/jifm.12008
dc.identifier.urihttps://hdl.handle.net/11452/39864
dc.identifier.volume24
dc.identifier.wos000318441300002
dc.indexed.scopusScopus
dc.indexed.wosSSCI
dc.language.isoen
dc.publisherWiley
dc.relation.collaborationYurt dışı
dc.relation.collaborationYurt içi
dc.relation.journalJournal of International Financial Management and Accounting
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.subjectBusiness & economics
dc.subjectFinancial-reporting standards
dc.subjectEmpirical-evidence
dc.subjectEntities
dc.subjectUsers
dc.subject.scopusInternational Financial Reporting Standards; Accounting Conservatism; Firm
dc.subject.wosBusiness, Finance
dc.titleImplementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey
dc.typeArticle
dc.wos.quartileQ4
dspace.entity.typePublication
local.contributor.departmentİktisadi ve İdari Bilimler Fakültesi/İşletme Bölümü
local.indexed.at
local.indexed.atScopus

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