Economy, Finance and Business in Southeastern and Central Europe by Anastasios Karasavvoglou Srećko Goić Persefoni Polychronidou & Pavlos Delias
Author:Anastasios Karasavvoglou, Srećko Goić, Persefoni Polychronidou & Pavlos Delias
Language: eng
Format: epub
Publisher: Springer International Publishing, Cham
Enhance the comparability of financial information
Correlation coefficient
0.281
−0.048
Sig. (2-tailed)
0.001
0.548
N
130
156
Improve the efficiency of capital’s allocation
Correlation coefficient
0.313
0.048
Sig. (2-tailed)
0.000
0.553
N
130
156
Finally, the verification of the final research question brings us to the following control correlation:H0: Factors such as the high cost and necessary national legislation are not correlated negatively with the willingness of SMEs to adopt the IFRS.
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