Challenges and difficulties for micro-businesses in adapting IFRS for SMEs requirements: Kosovo evidence

Abstract: Small and medium-sized enterprises (SMEs) have a vital position in the international economy. The study aims to examine the compulsory financial reporting requirements set by the Kosovo Council for Financial Reporting (KCFR) as well as SMEs requirements for reviewing the current classification in the Kosovo context. This study, like most relevant studies, employs ordinal probit regression to examine the relationships among the requirements defined as dependent variables and other control variables such as necessary reclassification review under KCFR, preferred reclassification review under KCFR, experience knowledge of accountants and auditors, continuously education concerning financial reporting, and assessments of business owners. According to the reported conclusions, the application of these requirements in the Kosovo context does not create any opportunities for SMEs. On the contrary, the findings point to a thorough review of the reporting requirements for micro-businesses

Angaben zum Objekt

• Standort: Deutsche Nationalbibliothek Frankfurt am Main
• Umfang: Online-Ressource
• Sprache: Englisch
• Anmerkungen: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: Journal of Liberty and International Affairs ; 7 (2021) 3 ; 85-101

Beteiligte, Orts- und Zeitangaben

• Ereignis: Veröffentlichung
• (wo): Mannheim
• (wer): SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
• (wann): 2021
• Urheber: Durguti, Esat A. ; Arifi, Erëza A.

Weitere Informationen

• DOI: 10.47305/JLIA2137085d
• URN: urn:nbn:de:101:1-2022091414204613457201
• Rechteinformation: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Letzte Aktualisierung: 25.03.2025, 13:47 MEZ