Are SMEs Willing to Report under IFRS? Czech Evidence

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873996" target="_blank" >RIV/70883521:28120/15:43873996 - isvavai.cz</a>
Alternative codes found
RIV/61384399:31130/15:00046150
Result on the web
<a href="http://link.springer.com/article/10.1007/s11294-015-9514-3?wt_mc=alerts.TOCjournals" target="_blank" >http://link.springer.com/article/10.1007/s11294-015-9514-3?wt_mc=alerts.TOCjournals</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-015-9514-3" target="_blank" >10.1007/s11294-015-9514-3</a>

Result language
angličtina
Original language name
Are SMEs Willing to Report under IFRS? Czech Evidence
Original language description
The small and medium sized enterprises (SMEs) sector has an irreplaceable role in the context of the market economy. We conducted structured interviews with representatives of SMEs in 2013. The representatives of 157 companies were approached for the survey about the willingness to comply with IFRS reporting in Czech SMEs. The majority of companies (over 80 %) did not use IFRS in their reporting and do not plan to use it in the future. The survey has shown that if SMEs are not immediately obliged to prepare financial statements in accordance with IFRS, they are not interested in the problem of International accounting harmonization.
Czech name
—
Czech description
—

Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Similar results(10)