ISSN: 1138-4891

As of 1 January 2019 the journal has been transferred to the new Publisher, Editum - Servicio de Publicaciones de la Universidad de Murcia.
Spanish Accounting Review is the international scholarly journal of the Spanish Association of Accounting Academics. Edited biannually since 1997, publishes both empirical and theoretical papers, often with interdisciplinary perspectives, which offer new perspectives in accounting research from a national, international or organizational standpoint. All articles in the journal have undergone editorial screening and double-blind peer review.
Revista de Contabilidad-Spanish Accounting Review (RC-SAR) es la revista internacional de investigación de la Asociación Española de Profesores Universitarios de Contabilidad. Se edita ininterrumpidamente desde 1997 con una periodicidad semestral, con el objetivo de contribuir al desarrollo del conocimiento de la Contabilidad.

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The macroeconomic determinants of the adoption of IFRS for SMEs

Determinantes macroeconómicos en la adopción de las IFRS para las pymes

Ana Bonito, Cláudio Pais

Corresponding author

claudio.pais@iscte-iul.pt

Corresponding author.

Accounting Department, Instituto Universitário de Lisboa (ISCTE – IUL), Lisboa, Portugal

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ISSN: 11384891
Original language: English

DOI:10.1016/j.rcsar.2018.03.001

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Year/Month	Html	Pdf	Total

2024 November	40	6	46
2024 October	100	19	119
2024 September	154	13	167
2024 August	93	19	112
2024 July	96	11	107
2024 June	129	5	134
2024 May	202	14	216
2024 April	151	12	163
2024 March	167	21	188
2024 February	185	29	214
2024 January	184	23	207
2023 December	213	20	233
2023 November	164	31	195
2023 October	189	22	211
2023 September	176	19	195
2023 August	132	14	146
2023 July	109	13	122
2023 June	128	23	151
2023 May	151	13	164
2023 April	101	14	115
2023 March	122	17	139
2023 February	85	10	95
2023 January	84	19	103
2022 December	96	22	118
2022 November	131	26	157
2022 October	184	30	214
2022 September	100	18	118
2022 August	140	23	163
2022 July	74	15	89
2022 June	80	23	103
2022 May	111	23	134
2022 April	76	18	94
2022 March	108	19	127
2022 February	81	10	91
2022 January	91	23	114
2021 December	73	17	90
2021 November	108	15	123
2021 October	108	27	135
2021 September	102	29	131
2021 August	80	12	92
2021 July	57	11	68
2021 June	49	11	60
2021 May	102	19	121
2021 April	244	55	299
2021 March	184	22	206
2021 February	101	26	127
2021 January	110	24	134
2020 December	151	37	188
2020 November	168	31	199
2020 October	117	34	151
2020 September	82	23	105
2020 August	83	23	106
2020 July	97	20	117
2020 June	91	29	120
2020 May	102	25	127
2020 April	99	18	117
2020 March	143	21	164
2020 February	106	20	126
2020 January	53	17	70
2019 December	65	42	107
2019 November	53	60	113
2019 October	38	38	76
2019 September	33	12	45
2019 August	31	7	38
2019 July	68	13	81
2019 June	86	14	100
2019 May	101	11	112
2019 April	83	22	105
2019 March	40	20	60
2019 February	48	36	84
2019 January	46	32	78
2018 December	60	60	120
2018 November	29	61	90
2018 October	42	69	111
2018 September	63	23	86
2018 August	24	13	37
2018 July	27	8	35
2018 June	1	2	3
2018 May	2	6	8

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