Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal

Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal

The export performance of small and medium-sized enterprises (SMEs) is a driver of socio-economic development in developing countries. Despite the limitations they face in technology, performance, and human and financial resources, many of them seek opportunities in international markets. This stud...

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Bibliographic Details
Main Authors: Ana Paula Silva, Alexandra Soares Fontes, Adelaide Martins
Format: Article
Language:English
Published: Universidad Nacional de Colombia 2025-01-01
Series:Innovar: Revista de Ciencias Administrativas y Sociales
Subjects:
Export assistance
export performance
internationalization
marketing capabilities
roots and tubers
Online Access:https://revistas.unal.edu.co/index.php/innovar/article/view/102354
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