Accounting for SMEs: Multidimensional Aspects and Global Challenges

This book is focused specifically on SMEs' accounting, gathering together the researches dealing with different aspects and approaches to this topic. It comprises the results of a research on accounting disclosures and earnings management, comparing small versus large firms ; then always actual SMEs tax accounting problems, including current discussions on Basel 2 effects on SME financial reporting, providing some interesting thoughts and experiences on accountants' education process development to act as small business advisors as well as some findings on environmental aspects and internal factors influences onto SMEs financial reporting based on the international accounting standards implementation. A critique of research methods and methodologies in small business accounting worldwide is also presented, which could significantly contribute to the results understandings as well as to the quality of future SMEs accounting research.