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The study investigates the impact of International Financial Reporting Standards (IFRS) for Small and Medium-sized Enterprises (SMEs) on financial reporting quality in South Africa, particularly in the Vhembe District Municipality. Despite the adoption of IFRS for SMEs aimed at enhancing transparency and comparability, the findings indicate no significant improvement in financial reporting quality over time among the SMEs studied. The research highlights the challenges faced by rural SMEs, including a lack

Author

boggula.praneeth

Language

EN