Concepedia

Medium-sized Entity Reporting

Medium-Sized Entity Reporting is a specialized accounting reporting framework designed for entities that are too large to qualify as small businesses but do not meet the criteria for public interest entities, providing a balanced, principles-based approach to financial reporting that reduces complexity and compliance costs relative to full International Financial Reporting Standards while maintaining transparency, reliability, and comparability.

32

Publications

1K

Citations

69

Authors

40

Institutions

Publications per year

2017–2026

12

Parents

Publications

32

Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence

Devrimi Kaya, Maximilian Koch · Accounting and Business Research · 2014 · 114 citations

, , +17

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper

Lisa Evans, Guenther Gebhardt, Martin Hoogendoorn et al. · Accounting in Europe · 2005 · 89 citations

, , +17

The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES)

Francis Aboagye‐Otchere, Juliet Agbeibor · Journal of financial reporting & accounting · 2012 · 85 citations

, , +17

Reporting on sustainable development: A comparison of three Italian small and medium‐sized enterprises

Laura Girella, Stefano Zambon, Paola Rossi · Corporate Social Responsibility and Environmental Management · 2019 · 74 citations · Full text

, , +14

Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from Germany

Brigitte Eierle, Axel Haller · Accounting in Europe · 2009 · 67 citations

, , +16

1–5 of 32

Authors

69

  1. LE
    Lisa Evans

    University of Stirling, United Kingdom

    3 publications · 144 citations

    3

    h-index

  2. RD
    Roberto Di Pietra

    University of Siena, Italy

    3 publications · 144 citations

    3

    h-index

  3. BE
    Brigitte Eierle

    University of Bamberg, Germany

    3 publications · 122 citations

    3

    h-index

  4. YY
    Yaeesh Yasseen

    University of the Witwatersrand, South Africa

    2 publications · 30 citations

    2

    h-index

  5. RJ
    Robin Jarvis

    Brunel University of London, United Kingdom

    2 publications · 55 citations

    2

    h-index

1–5 of 69

Institutions

40

  1. University of Regensburg

    Regensburg, Germany

    2 h-index

    2 publications

    112 citations

  2. University of the Witwatersrand

    Johannesburg, South Africa

    2 h-index

    6 publications

    90 citations

  3. University of Genoa

    Genoa, Italy

    1 h-index

    1 publications

    74 citations

  4. University of Ghana

    Accra, Ghana

    1 h-index

    1 publications

    85 citations

  5. University of Lisbon

    Lisbon, Portugal

    1 h-index

    1 publications

    16 citations

  6. Juraj Dobrila University of Pula

    Pula, Croatia

    1 h-index

    1 publications

    19 citations

  7. University of Bamberg

    Bamberg, Germany

    1 h-index

    1 publications

    67 citations

  8. Valley View University

    Accra, Ghana

    1 h-index

    1 publications

    21 citations

1–8 of 40

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 84 citations

    4

    h-index

  2. Accounting in Europe

    3 publications · 201 citations

    3

    h-index

  3. Journal of Economic and Financial Sciences

    JEF · 2 publications · 30 citations

    2

    h-index

  4. Economic Research-Ekonomska Istraživanja

    2 publications · 36 citations

    2

    h-index

  5. 1

    h-index

1–5