An investigative study into the suitability of IFRS for SMEs : the case of SMEs limited liabilities and general partnership entities in Jordan
Dissertant
al-Tarawinah, Bayan Jamil Ibrahim
Thesis advisor
al-Makhadimah, Ahmad Abd al-Rahman
University
Mutah University
Faculty
Faculty of Business
Department
Department of Accounting
University Country
Jordan
Degree
Master
Degree Date
2019
English Abstract
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.
Main Subjects
Financial and Accounting Sciences
No. of Pages
94
Table of Contents
Table of contents.
Abstract.
Chapter One : Introduction.
Chapter Two : Review of literature.
Chapter Three : Design and methodology.
Chapter Four : Findings and discussions and recommendations.
References.
American Psychological Association (APA)
al-Tarawinah, Bayan Jamil Ibrahim. (2019). An investigative study into the suitability of IFRS for SMEs : the case of SMEs limited liabilities and general partnership entities in Jordan. (Master's theses Theses and Dissertations Master). Mutah University, Jordan
https://search.emarefa.net/detail/BIM-1402548
Modern Language Association (MLA)
al-Tarawinah, Bayan Jamil Ibrahim. An investigative study into the suitability of IFRS for SMEs : the case of SMEs limited liabilities and general partnership entities in Jordan. (Master's theses Theses and Dissertations Master). Mutah University. (2019).
https://search.emarefa.net/detail/BIM-1402548
American Medical Association (AMA)
al-Tarawinah, Bayan Jamil Ibrahim. (2019). An investigative study into the suitability of IFRS for SMEs : the case of SMEs limited liabilities and general partnership entities in Jordan. (Master's theses Theses and Dissertations Master). Mutah University, Jordan
https://search.emarefa.net/detail/BIM-1402548
Language
English
Data Type
Arab Theses
Record ID
BIM-1402548
