IFRS for SMEs: A Structured Literature Review

International Journal of Accounting and Financial Reporting

Issam Benhayoun () and M. Marghich Abdellatif
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Issam Benhayoun: E.N.C.G - Ecole nationale de commerce et de gestion - Ecole nationale de commerce et de gestion
M. Marghich Abdellatif: E.N.C.G - Ecole nationale de commerce et de gestion - Ecole nationale de commerce et de gestion

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Abstract: Since its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies. The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their impact, as well as their contributions, critique and future research path.

Keywords: IFRS for SMEs; Structured literature review; Citation classics; Impact analysis (search for similar items in EconPapers)
Date: 2017-10-10
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01910461
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in International Journal of Accounting and Financial Reporting, 2017, 7 (2), ⟨10.5296/ijafr.v7i2.12390⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01910461

DOI: 10.5296/ijafr.v7i2.12390

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