What influences the implementation of IFRS for SMEs? The Brazilian case

Gonçalves, Flauzeliton José Aparecido, Freitas de Moura, André Aroldo and Motoki, Fabio Yoshio Suguri ORCID: https://orcid.org/0000-0001-7464-3330 (2022) What influences the implementation of IFRS for SMEs? The Brazilian case. Accounting and Finance, 62 (2). pp. 2947-2992. ISSN 0810-5391

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Abstract

We investigate factors influencing the implementation of IFRS for SMEs in Brazil. Accountants and accounting firms from all over the country received a questionnaire about the perceptions of IFRS for SMEs. A Logit regression on the factors associated with non-implementation using 426 valid observations suggests that inconsistencies and incomprehensibility issues are the main factors preventing implementation. However, further investigation indicates that once participants know the standard, “implementation myths” are mitigated. Therefore, regulators should increase the availability of education programs, so accountants feel more secure and boost the standard’s implementation. We complement the findings of IASB’s Second Comprehensive Review of the standard.

Item Type:	Article
Faculty \ School:	Faculty of Social Sciences > Norwich Business School
Depositing User:	LivePure Connector
Date Deposited:	17 Jan 2022 13:30
Last Modified:	16 Sep 2022 09:37
URI:	https://ueaeprints.uea.ac.uk/id/eprint/83045
DOI:	10.1111/acfi.12917

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