The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs: application of SEM

The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs: application of SEM

AbstractThe purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variables. Multistage sampling methods were used to select...

Full description

Bibliographic Details
Main Authors: Paul Muda, Kingsley Tornyeva, John MacCarthy
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Business & Management
Subjects:
IFRS for SMEs
coercive pressure
normative pressure
mimetic pressure
isomorphic pressure
M40
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2330012

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2024.2330012

Similar Items