The adoption and implementation of International Financial Reporting Standards (IFRS) are
anticipated to enhance the quality and credibility of financial statement in terms of reliability …

The purpose of the study is to establish the essence and identification of the components of
institutional accounting theory and substantiate the role and impact of these components on …

This study investigates problems and major challenges that may arise during the
implementation of IFRS 15 and assesses the likely impact on firms' profitability and …

Zimbabwe's Small to medium enterprises (SMEs) face worsening performance and growth-
related challenges attributable to the failure of owner managers to embrace Strategic …

Despite the consensus in entrepreneurship literature on the significant contribution of
technology business incubation to the realisation of technology entrepreneurship, the range …

This study aims to assess the outcomes of the Late Payments Directive (LPD), in the
Portuguese subnational governments, which is essential for the sustainability of their …

Within the context that the adoption of International Financial Reporting Standards (IFRS)
can be linked to institutional isomorphism, the purpose of the study was to determine how …

Penelitian ini bertujuan untuk menggali fenomena dan menganalisis hal-hal yang
menyebabkan opini Tidak Memberikan Pendapat (TMP) dari Badan Pemeriksa Keuangan …

The purpose of this research was to examine the impact of the financial performance of
Islamic and conventional microfinance institutions (CMFIs) on their outreach. Further, the …

This study examined implementation critical success factors and ASC 606 implementation
dynamics. The study argued organizational dynamics that strengthen change …