An investigative study into the suitability of IFRS for SMEs : the case of SMEs limited liabilities and general partnership entities in Jordan

مقدم أطروحة جامعية

al-Tarawinah, Bayan Jamil Ibrahim

مشرف أطروحة جامعية

al-Makhadimah, Ahmad Abd al-Rahman

الجامعة

جامعة مؤتة

الكلية

كلية إدارة الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2019

الملخص الإنجليزي

The research aims at examiningthe suitability of the IFRS for SMEs in Jordan.

Moreover, it investigates the problems faced by Jordanian SMEs that adopt the full IFRS.

It also aims at conducting empirical examination of the perceptions of existing preparers of the SMEs’ financial reports in terms of the readiness and the willingness applythe IFRS for SMEs.

Finally, the expected benefits s of applying the latter set of standards on enhancing the qualitative characteristics of financial information.

The questionnaires were collected from 381 financial managers using stratified random sample technique.

The gathered data was analyzed using SPSS.

The findings of the study revealed that there is a general preference toward the proposal of IASB to adoptthe IFRS for SMEs.

Moreover, few obstacles were identified that may hinder the effective adoption of the standards.

All variables included have a significant influence on the suitability of the IFRS for SMEs.

Control variables that are: size; legal form; sectors; international activities and structure have no influence on the suitability of the IFRS for SMEs except the legal form and the sector variables.

The study contributed positively to the body of literature as well as the standards setters in Jordan and abroad by providing empirical recommendations based on the findings.

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

94

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-1402548