Access the full text.
Sign up today, get DeepDyve free for 14 days.
Judith Hora, Rasoul Tondkar, Ajay Adhikari (1997)
International accounting standards in capital marketsJournal of International Accounting, Auditing and Taxation, 6
Jong-seo Choi (2000)
An Investigation of the Initial Voluntary Environmental Disclosures Made in Korean Semi-Annual Financial Reports
Stewart Jones, A. Higgins (2006)
Australia's Switch to International Financial Reporting Standards: A Perspective from Account PreparersCorporate Finance: Governance
Omneya Abdelsalam, P. Weetman (2003)
Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in EgyptJournal of International Accounting, Auditing and Taxation, 12
Ali Uyar (2009)
An analysis of graphic disclosure in annual reports: the case of TurkeyManagerial Auditing Journal, 24
Paul Pacter (2009)
An IFRS for private entitiesInternational Journal of Disclosure and Governance, 6
M. Guerreiro, L. Rodrigues, R. Craig (2008)
The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidenceAccounting Forum, 32
Bader Al-Shammari, P. Brown, A. Tarca (2007)
An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member StatesPolitical Economy (Topic)
John Goodwin, B. Cooper, Shireenjit Johl (2008)
How Prepared was Australia for International Financial Reporting Standards? The Case of Listed FirmsAustralian Accounting Review, 18
A. Murphy (1999)
Firm Characteristics of Swiss Companies that Utilize International Accounting StandardsThe International Journal of Accounting, 34
S. Sian, C. Roberts (2009)
UK small owner‐managed businesses: accounting and financial reporting needsJournal of Small Business and Enterprise Development, 16
J. McClave, P. Benson, T. Sincich (1978)
Statistics for business and economics
David Tyrrall, D. Woodward, A. Rakhimbekova (2007)
The relevance of International Financial Reporting Standards to a developing country: Evidence from KazakhstanThe International Journal of Accounting, 42
P. Walton (2011)
An Executive Guide to IFRS: Content, Costs and Benefits to Business
Daniel Zéghal, Karim Mhedhbi (2006)
An analysis of the factors affecting the adoption of international accounting standards by developing countriesThe International Journal of Accounting, 41
B. Epstein, A. Mirza, Eva Jermakowicz, B. Mackenzie, A. Chaudhry (2008)
Wiley IFRS: Interpretation and Application of International Accounting and Financial Reporting Standards
Ali Uyar (2011)
Firm characteristics and voluntary disclosure of graphs in annual reports of Turkish listed companiesAfrican Journal of Business Management, 5
P. Joshi, Sayel Ramadhan (2002)
The adoption of international accounting standards by small and closely held companies: evidence from BahrainThe International Journal of Accounting, 37
Başak Ataman, Evrim Özden (2009)
Tek Düzen Hesap Planına Göre Hazırlanan Finansal Tabloların UFRS'ye Uyarlanması ve Rasyo Yöntemi ile Analizi
W. Siam, Abdallah Al-Daass (2011)
The Applicability of Applying International Financial Reporting Standards for Small and Medium-sized Enterprises in the Jordanian EnvironmentAdvances in Management, 4
Susana Callao, J. Jarne, J. Laínez (2007)
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reportingJournal of International Accounting, Auditing and Taxation, 16
Juana Martínez, Fernando García-Martínez, Juan Diazaraque (2009)
Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS: Empirical Evidence from Spanish MarketCorporate Governance: International/Non-US eJournal
Nor Rahman, M. Zain, Norashfah Al-Haj (2011)
CSR disclosures and its determinants: evidence from Malaysian government link companiesSocial Responsibility Journal, 7
Ramona Neag, Ema Masca, Irina Pascan (2009)
ACTUAL ASPECTS REGARDIND THE IFRS FOR SME – OPINIONS, DEBATES AND FUTURE DEVELOPMENTS, 1
Ali Uyar, Ali Gungormus (2013)
Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from TurkeyResearch in Accounting Regulation, 25
B. Eierle, A. Haller (2009)
Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from GermanyAccounting in Europe, 6
S. Singhvi, H. Desai (2016)
An Empirical Analysis of the Quality of Corporate Financial Disclosure
A. Murphy (2000)
The Impact of Adopting International Accounting Standards on the Harmonization of Accounting PracticesThe International Journal of Accounting, 35
Libor Vašek (2011)
IFRS FOR SMES A NEW CHALLENGE FOR WORLDWIDE FINANCIAL REPORTINGInternational journal of management cases, 13
Apostolos Ballas, Despina Skoutela, Christos Tzovas (2010)
The relevance of IFRS to an emerging market: evidence from GreeceManagerial Finance, 36
R. Watts, J. Zimmerman (2006)
Positive Accounting Theory: A Ten Year Perspective
C. Baker, P. Wallage (2000)
The Future of Financial Reporting in Europe: Its Role in Corporate GovernanceThe International Journal of Accounting, 35
Samir El-Gazzar, Philip Finn, Rudolph Jacob (1999)
An empirical investigation of multinational firms' compliance with International Accounting StandardsThe International Journal of Accounting, 34
J. Hair (1972)
Multivariate data analysisInternational Statistical Review, 40
Ran Barniv, D. Fetyko (1997)
Attitudes of CPAs and financial executives toward harmoniztion of international accounting standards: An analytical and empirical examinationJournal of International Accounting, Auditing and Taxation, 6
H. Bohušová, V. Blašková (2012)
In what ways are countries which have already adopted IFRS for SMEs differentActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60
Mary Barth, Greg Clinch, Toshi Shibano (1999)
International accounting harmonization and global equity marketsJournal of Accounting and Economics, 26
Christopher Hodgdon, Rasoul Tondkar, Ajay Adhikari, David Harless (2009)
Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory auditThe International Journal of Accounting, 44
V. Cole, Joël Branson, Diane Breesch (2009)
The Illusion of Comparable European IFRS Financial Statements - The View of Auditors, Analysts and Other UsersAccounting
T. Çürük (2009)
An analysis of the companies’ compliance with the EU disclosure requirements and corporate characteristics influencing it: A case study of TurkeyCritical Perspectives on Accounting, 20
Mohammed Hossain (2008)
The extent of disclosure in annual reports of banking companies: The case of IndiaEuropean journal of scientific research, 23
L. Stainbank (2008)
The Development of Financial Reporting for SMEs in South Africa: Implications of Recent and Impending Changes
Pascal Dumontier, Bernard Raffournier (1998)
Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss DataJournal of International Financial Management and Accounting, 9
D. Street, S. Gray, S. Bryant (1999)
Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASsThe International Journal of Accounting, 34
Andreas Hellmann, H. Perera, C. Patel (2010)
Contextual issues of the convergence of International Financial Reporting Standards: The case of GermanyAdvances in Accounting, 26
M. Akhtaruddin, M. Hossain, Mahmud Hossain, L. Yao (2009)
Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms
Eva Jermakowicz, Sylwia Gornik-Tomaszewski (2006)
Implementing IFRS from the perspective of EU publicly traded companiesJournal of International Accounting, Auditing and Taxation, 15
G. Iatridis, Sotiris Rouvolis (2010)
The post-adoption effects of the implementation of International Financial Reporting Standards in GreeceJournal of International Accounting, Auditing and Taxation, 19
S. Gallhofer, J. Haslam, Rania Kamla (2011)
The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: perceptions of accountants in SyriaCritical Perspectives on Accounting, 22
Asuman Atik (2010)
SME's Views on the Adoption and Application of "IFRS for SMEs" in TurkeyEuropean Research Studies Journal
Songlan Peng, Kathryn Bewley (2010)
Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergenceAccounting, Auditing & Accountability Journal, 23
Z. Rezaee, Murphy Smith, J. Szendi (2010)
Convergence in Accounting Standards: Insights from Academicians and PractitionersManagerial Accounting eJournal
M. Glaum, Udo Mandler (1997)
German managers' attitudes towards Anglo-American accounting: Results from an empirical study on global accounting harmonizationThe International Journal of Accounting, 32
Yan-leung Cheung, Ping Jiang, Weiqiang Tan (2010)
A transparency Disclosure Index measuring disclosures: Chinese listed companiesJournal of Accounting and Public Policy, 29
S. Owusu-Ansah (1998)
The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in ZimbabweThe International Journal of Accounting, 33
Purpose– The purpose of this paper is to determine the preparedness of the small- and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in Turkey; and to analyze the effect of several firm characteristics on such preparedness. Design/methodology/approach– The preparedness of the SMEs was determined via a questionnaire survey. The effect of several characteristics of the SMEs (i.e. size, age, independent auditing, internationality, and the existence of an accounting department) on their preparedness was examined by employing non-parametric tests and logistic regression. Findings– This study found that the preparedness of the SMEs for IFRS for SMEs is low in Turkey. Several firm characteristics including, size, independent auditing, and internationality have a significant impact on the preparedness of the SMEs. Research limitations/implications– This study has some implications for several parties, including national and international standard setting authorities, entities, managers, and accounting professionals. SMEs are one of the most important actors in the adoption process of the IFRS for SMEs. Their preparedness level for IFRS for SMEs will present important clues to sustain an effective and successful adoption process. The results of this study show the profile of entities which are prepared for IFRS for SMEs that will be useful for standard authorities and regulatory bodies. The findings of this study will also be useful for other emerging countries’ standard authorities because they will face similar problems in their adoption process. Originality/value– This research makes a significant contribution to the existing literature because there are only a few studies that analyze the preparedness for IFRS for SMEs, especially in emerging countries.
Journal of Accounting in Emerging Economies – Emerald Publishing
Published: May 3, 2016
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.