| 000 -LEADER |
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| fixed length control field |
00517nam a2200145Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
170224s9999 xx 000 0 und d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Devrimi Kaya |
| 245 ## - TITLE STATEMENT |
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| Title |
Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence |
| 245 ## - TITLE STATEMENT |
|---|
| Statement of responsibility, etc |
Devrimi Kaya & Maximilian Koch |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Name of publisher, distributor, etc |
Accounting and Business Research |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2015 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
45:1, pages 93-120 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| General subdivision |
Accountancy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| General subdivision |
Accounting |