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Materias / palabras clave: Estados financieros; Normas; Financial statements; Standards

This study aims to inform academics and policymakers by examining research trends on green finance and waste management in small and medium enterprises in Indonesia from 2000 to 2025, highlighting significant contributio...

Type of the article: Research Article AbstractThis study examines the state of digital marketing management among small and medium-sized enterprises (SMEs) in Ukraine under conditions of prolonged economic instability a...

In implementing sustainable practices, small and medium-sized enterprises (SMEs) must adopt green technologies, but due to their limited resources, one possible strategy for accessing this type of technology is the forma...

Proactive strategy and absorptive capacity are crucial components in building a competitive advantage, particularly in the Small and Medium Enterprise (SMEs) sector. This study examines the moderating role of absorptive ...

The digital transformation of Romanian small and medium-sized enterprises (SMEs) has become a key driver of competitiveness, innovation, and long-term sustainability. This research explores the impact of digitalization...

The study examines the moderating role of International Financial Reporting Standards (IFRS) adoption between tax avoidance and the performance of Small and Medium Enterprises (SMEs) in Nigeria. This research explores wh...

Workplace procrastination represents a significant socio-economic challenge that undermines organisational productivity and performance, particularly in contexts marked by economic pressure and continuous change. Beyond ...

This study aims to analyze the effect of entrepreneurial strategy, strategic human resource management, and government support on organizational performance, both directly and indirectly through strategic change manageme...

The objective of this work is to study corporate governance (CG) and the financing of small and medium sized enterprises (SMEs) from a gender perspective. Particularly, the participation of women in the holding, administ...

Since its inception in 1987, ISO 9001 has become one of the most implemented quality management systems in organizations around the world. Due to its wide application and international recognition, it is widely regarde...

The objective of this study is to explore the cyber situational awareness (CSA) level among the employees of small and medium-sized enterprises (SME) in Malaysia, by extending Endsley's situation awareness (SA) theory. I...

Before deployment of lean initiative, it is of great significance to examine the readiness of manufacturing SMEs to ensure they have the prerequisite for successful implementation. Consequently, in order to determine how...

Abstract This study examines the effect of financial literacy on the performance of small and medium-sized enterprises (SMEs) in Mogadishu, Somalia, a fragile and post-conflict economy. Grounded in Human Capital Theory, ...

Supply chains are increasingly vulnerable to disruptions such as geopolitical conflicts, natural disasters, and cyberattacks, with small and medium-sized enterprises (SMEs) in developing economies particularly affected d...

This study examines the impact of demand uncertainty on the capital structure of South Korean small and medium-sized enterprises (SMEs) from 2000 to 2019. Unlike the previous studies, utilizing a two-stage approach, the ...

This research aims to analyze how risk and compatibility between partners affect organizational creativity, co-creation value, and firm performance in a developing economy. The PLS-SEM method was utilized to process and ...

The primary goal of this study is to examine the association between entrepreneurship and digital entrepreneurship, while exploring the moderating roles of gain assessment, loss assessment, and perceived feasibility. Usi...