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The effect of IFRS for SMEs on the financial reporting environment of private firms an exploratory interview study

The effect of IFRS for SMEs on the financial reporting environment of private firms an exploratory interview study

 Gassen, Joachim.
 2017.
 p. 540 - 563. English
Standard settingFinancial reportingFinancial transparencyIFRS for SMEsPrivate firms
Tác giả CN Gassen, Joachim.
Nhan đề The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study / Joachim Gassen.
Thông tin xuất bản 2017.
Mô tả vật lý p. 540 - 563.
Tóm tắt I investigate how the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) contributes to the development of private firm financial reporting. I interview a sample of leading accounting experts from 24 jurisdictions around the globe to understand the role of private firm financial reporting and financial transparency in their jurisdiction as well as the importance of IFRS for SMEs. I find significant variation across jurisdictions in my sample and document that IFRS for SMEs predominantly influenced private firm financial reporting and transparency by serving as a blueprint for national regulatory reforms. In some jurisdictions, IFRS for SMEs has also been adopted as an optional reporting framework. Direct firm-level adoption of IFRS for SMEs has been low in these jurisdictions with the exception of South Africa where it seems to be used relatively widely. Based on my response data, I suggest some potential rationales for my findings and discuss potential reasons for the observed cross-jurisdiction variation in private firm financial transparency and IFRS for SMEs adoption.
Từ khóa tự do Standard setting
Từ khóa tự do Financial reporting
Từ khóa tự do Financial transparency
Từ khóa tự do IFRS for SMEs
Từ khóa tự do Private firms
Nguồn trích Accounting and Business Research- vol.47, no. 5/2017
MARC
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520[ ] |a I investigate how the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) contributes to the development of private firm financial reporting. I interview a sample of leading accounting experts from 24 jurisdictions around the globe to understand the role of private firm financial reporting and financial transparency in their jurisdiction as well as the importance of IFRS for SMEs. I find significant variation across jurisdictions in my sample and document that IFRS for SMEs predominantly influenced private firm financial reporting and transparency by serving as a blueprint for national regulatory reforms. In some jurisdictions, IFRS for SMEs has also been adopted as an optional reporting framework. Direct firm-level adoption of IFRS for SMEs has been low in these jurisdictions with the exception of South Africa where it seems to be used relatively widely. Based on my response data, I suggest some potential rationales for my findings and discuss potential reasons for the observed cross-jurisdiction variation in private firm financial transparency and IFRS for SMEs adoption.
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653[0 ] |a Financial reporting
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653[0 ] |a Private firms
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