Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal
The export performance of small and medium-sized enterprises (SMEs) is a driver of socio-economic development in developing countries. Despite the limitations they face in technology, performance, and human and financial resources, many of them seek opportunities in international markets. This stud...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad Nacional de Colombia
2025-01-01
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| Series: | Innovar: Revista de Ciencias Administrativas y Sociales |
| Subjects: | |
| Online Access: | https://revistas.unal.edu.co/index.php/innovar/article/view/102354 |
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