Concepedia

Small Entity Reporting

Small Entity Reporting is a specialized accounting framework within comparative financial reporting systems that prescribes simplified disclosure and measurement rules tailored to the scale, complexity, and resource limitations of minor corporate entities.

35

Publications

1.3K

Citations

70

Authors

32

Institutions

Publications per year

2017–2026

7

Variants

Small Entity Financial Reporting

Parents

Publications

35

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

UK small owner‐managed businesses: accounting and financial reporting needs

S. Sian, Catherine Roberts · Journal of Small Business and Enterprise Development · 2009 · 110 citations

, , +14

Small company financial reporting

Bryan Carsberg, Mike Page, A. Sindall et al. · 1985 · 95 citations

, , +15

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

1–5 of 35

Authors

70

  1. BE
    Brigitte Eierle

    University of Bamberg, Germany

    4 publications · 140 citations

    4

    h-index

  2. LE
    Lisa Evans

    University of Stirling, United Kingdom

    3 publications · 144 citations

    3

    h-index

  3. RD
    Roberto Di Pietra

    University of Siena, Italy

    3 publications · 144 citations

    3

    h-index

  4. WM
    Waheeda Mohamed

    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 70

Institutions

32

  1. University of Regensburg

    Regensburg, Germany

    3 h-index

    3 publications

    130 citations

  2. Cardiff University

    Cardiff, United Kingdom

    2 h-index

    2 publications

    121 citations

  3. University of the Witwatersrand

    Johannesburg, South Africa

    2 h-index

    6 publications

    90 citations

  4. University of Siena

    Siena, Italy

    1 h-index

    1 publications

    45 citations

  5. University of Warwick

    Coventry, United Kingdom

    1 h-index

    1 publications

    38 citations

  6. University of Stirling

    Stirling, United Kingdom

    1 h-index

    1 publications

    45 citations

  7. Kingston University

    London, United Kingdom

    1 h-index

    1 publications

    17 citations

  8. University of Turin

    Turin, Italy

    1 h-index

    1 publications

    45 citations

1–8 of 32

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 100 citations

    5

    h-index

  2. Accounting and Business Research

    4 publications · 230 citations

    4

    h-index

  3. Accounting in Europe

    3 publications · 201 citations

    3

    h-index

  4. Journal of Economic and Financial Sciences

    JEF · 2 publications · 30 citations

    2

    h-index

  5. Journal of Finance and Accounting

    JFA · 1 publications · 21 citations

    1

    h-index

1–5