IDEAS home Printed from https://ideas.repec.org/a/agr/journl/vxxy2013i9(586)p103-114.html
   My bibliography  Save this article

Harmonization process in defining small and medium-sized enterprises. Arguments for a quantitative definition versus a qualitative one

Author

Listed:
  • Maria-Mădălina BUCULESCU (COSTICĂ)

    (The Bucharest University of Economic Studies)

Abstract

Harmonization process of the definition and financial reporting of small and medium-sized enterprises is still a challenge for European and international organizations and institutions. Analysing the definitions of SMEs issued by European Commission, World Bank, OECD, the definitions used within a couple of countries and other studies regarding this aspect, it concluded that is not yet a consensus regarding the definition of the small and medium-sized enterprises. The various criteria used to classify the enterprises in the category of SMEs, different thresholds, the economic activity and economic context of each country are the main factors which interfere with the existence of one international available quantitative definition for small and medium-sized enterprises.

Suggested Citation

  • Maria-Mădălina BUCULESCU (COSTICĂ), 2013. "Harmonization process in defining small and medium-sized enterprises. Arguments for a quantitative definition versus a qualitative one," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(9(586)), pages 103-114, September.
    • Handle: RePEc:agr:journl:v:xx:y:2013:i:9(586):p:103-114
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/articole/905.pdf
    Download Restriction: no
    File URL: http://www.ectap.ro/articol.php?id=905&rid=102
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:xx:y:2013:i:9(586):p:103-114. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marin Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.