Perceptions of Small and Medium Enterprises on IFRS Adaptation Process: a Case Study in Federation of Bosnia and Herzegovina

Ugur Ergun and Elif ?zt¨¹rk

Journal of Business Administration Research, 2013, vol. 2, issue 1, 43-48

Abstract: This study investigates the problems with the implementation process of the International Financial Reporting Standards for Small &Medium Enterprises in Federation of Bosnia & Herzegovina. The factor analyses method is used over the two hundred and fifty seven survey responses obtained from companies operating in Sarajevo. Empirical findings indicate that; (a) Small and Medium Enterprises have positive perception on International Financial Reporting Standards, (b) the companies don¡¯t have enough information about International Financial Reporting Standards and, (c) conversion process of financial reporting system is complicated.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:jbar11:v:2:y:2013:i:1:p:43-48

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