业务
授权
会计
公司治理
独创性
新兴市场
质量(理念)
索引(排版)
国际财务报告准则
样品(材料)
财务
政治学
哲学
化学
认识论
色谱法
创造力
万维网
计算机科学
法学
作者
Nesrine Sassi,Salma Damak–Ayadi
出处
期刊:Journal of accounting in emerging economies
[Emerald (MCB UP)]
日期:2022-11-24
卷期号:13 (5): 922-946
被引量:1
标识
DOI:10.1108/jaee-10-2021-0348
摘要
Purpose The purpose of this study is to examine the indirect relationship between the mandatory adoption of International Financial Reporting Standards for small and medium-sized enterprises (IFRS for SMEs) and the corporate governance index (CGI) by checking the mediating effect of the quality of financial statements (QFS) on this relationship. Design/methodology/approach The main objective of the IFRS for SMEs standard is to meet the specific needs of SMEs in transition and developing economies. Here, the authors used the structural equation method to investigate SMEs in countries that mandate the application of IFRS for SMEs for the years 2010 (pre-adoption) and 2016 (post-adoption). The final sample covered two emerging countries: the Dominican Republic and El Salvador. Findings The results show a positive association between the adoption of IFRS for SMEs, CGI and QFS. Furthermore, the findings confirm that the relationship between IFRS for SMEs adoption and CGI is under the control of the QFS. Originality/value This study provides standard setters and managers of SMEs with an overview of the importance of QFS on the significance of this relationship in emerging countries. The study contributes to the literature by examining the indirect relationship between IFRS for SMEs and CGI and building a CGI that integrates a set of governance practices linked to SMEs.
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