IDEAS home Printed from https://ideas.repec.org/a/ids/ijecbr/v20y2020i1p41-58.html
   My bibliography  Save this article

The suitability of the small and medium-sized enterprises in Dubai to the requirements of International Financial Reporting Standards

Author

Listed:
  • Mahmoud Nassar
  • Khalil Nimer
  • Abu Reza Momammad Islam

Abstract

The objectives of this paper are to identify and address the benefits of applying IFRS and its suitability by targeting SMEs licensed to practice auditing in Dubai at the end of 2017. We sent out questionnaires targeting 240 auditors; received 189 responses. Out of this 135 responses were considered. Others were discarded as they were not suitable for statistical analysis. There are a number of results obtained from this study based on the results of statistical tests. They are as follows. The consideration of SMEs (as an important part of the national economy) is that the requirements of IFRSs for these companies are compatible with their environment, in terms of presentation of financial statements ensuring proper presentation of their financial statements. They must prepare their accounting records in accordance with accounting standards in a timely and accurate manner, which in turn, would eventually, enable these companies to make right decisions.

Suggested Citation

  • Mahmoud Nassar & Khalil Nimer & Abu Reza Momammad Islam, 2020. "The suitability of the small and medium-sized enterprises in Dubai to the requirements of International Financial Reporting Standards," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 20(1), pages 41-58.
    • Handle: RePEc:ids:ijecbr:v:20:y:2020:i:1:p:41-58
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=108503
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    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:ids:ijecbr:v:20:y:2020:i:1:p:41-58. 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: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=310 .

    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.