Adoption of IFRS and its effect on small states. The Maltese Scenario

      Аннотация: The ongoing adoption of IFRS around the globe necessitates research to identify its effect/s in different scenarios. Small states such as Malta is one particular scenario. Taking on Classical Grounded Theory this doctoral thesis identified a process of meaning making as all those involved in the financial reporting process engage with individual investors to assist them understand better the notion of fair value measurement which is heavily embedded in various IFRSs.

Ключевые слова: IFRS, Small States, Grounded Theory