The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling

The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling

AbstractThe current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study specifically determined the awareness level and extent of adoption of the standard. It also assessed how coercive, memetic, normative and environmental factors influenced th...

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Bibliographic Details
Main Authors: Peter Sappor, Francis Atta Sarpong, Rezikatu Ahmed Seidu Seini
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
IFRS adoption
coercive isomorphism
normative isomorphism
environment factors
structural modeling
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2180840

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2180840

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