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Governance, Experience, and Cultural Factors in the Adoption of IFRS for SMEs: Cross-Country Evidence from 88 Nations.

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Title: Governance, Experience, and Cultural Factors in the Adoption of IFRS for SMEs: Cross-Country Evidence from 88 Nations.
Authors: Roekhudin, Roekhudin1 roe@ub.ac.id, Iqbal, Syaiful1
Source: International Review of Management & Marketing (IRMM). 2026, Vol. 16 Issue 2, p228-235. 8p.
Database: Business Source Ultimate
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  Data: Governance, Experience, and Cultural Factors in the Adoption of IFRS for SMEs: Cross-Country Evidence from 88 Nations.
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        Value: 10.32479/irmm.22034
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      – Code: eng
        Text: English
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        PageCount: 8
        StartPage: 228
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              Text: 2026
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              Y: 2026
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