Search results

The purpose of this study is to examine the indirect relationship between the mandatory adoption of International Financial Reporting Standards for small and medium-sized enterprises (IFRS for SMEs) and the corporate governance index (CGI) by checking the mediating effect of the quality of financial statements (QFS) on this relationship.

The main objective of the IFRS for SMEs standard is to meet the specific needs of SMEs in transition and developing economies. Here, the authors used the structural equation method to investigate SMEs in countries that mandate the application of IFRS for SMEs for the years 2010 (pre-adoption) and 2016 (post-adoption). The final sample covered two emerging countries: the Dominican Republic and El Salvador.

The results show a positive association between the adoption of IFRS for SMEs, CGI and QFS. Furthermore, the findings confirm that the relationship between IFRS for SMEs adoption and CGI is under the control of the QFS.

This study provides standard setters and managers of SMEs with an overview of the importance of QFS on the significance of this relationship in emerging countries. The study contributes to the literature by examining the indirect relationship between IFRS for SMEs and CGI and building a CGI that integrates a set of governance practices linked to SMEs.

This paper aims to explore the relationship between gender occupational intensity and wages in the Northern Triangle of Central America using national surveys carried out in 2014.

A harmonized occupational classification at the -digit level is built with the objective of analyzing the occupational distribution across countries. Then, quantile regressions (QRs) are estimated to explore in detail which factors are affecting the wages of both females and males; in particular, this paper pays special attention to female occupational intensity (the share of females within each occupation).

The comparative analysis suggests that women are overrepresented in certain occupations, and they are much more likely to be working in part-time jobs than men in all countries. Furthermore, findings reveal that working in female-dominated occupations has a negative effect on wages along the distribution across countries. However, the effect of this variable is higher at the lower quantile of the distribution for women, especially in El Salvador and Honduras.

This paper first proposes a new typology of occupations, which allows a consistent and comparable analysis of the occupational structure. The results then provide a picture to address gender occupational intensity and its links with wages. Further, the characteristics of the labor market and differences in trends across these countries suggest that this topic requires challenging research for the region.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2021-0165