00486nam a2200133Ia 4500008004100000100001700041245015900058245003500217260003700252260000900289300002300298650001600321650001500337170224s9999 xx 000 0 und d aDevrimi Kaya aCountries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence  cDevrimi Kaya & Maximilian Koch bAccounting and Business Research c2015 a45:1, pages 93-120 xAccountancy xAccounting