Maximilian Koch

University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

Schloßplatz 4

Erlangen, DE Bavaria 91054

Germany

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Scholarly Papers (1)

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Countries’ Adoption of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) – Early Empirical Evidence

Accounting and Business Research, Volume 45, Issue 1, 2015, pp. 93-120
Posted: 03 Dec 2014 Last Revised: 25 Dec 2014
Devrimi Kaya and Maximilian Koch
Ruhr University of Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

Abstract:

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accounting regulation; accounting harmonisation; IASB; IFRS for SMEs; non-publicly accountable entities; standard setting