C. S. Filos and J. A. . Srairi, “Accounting Standards and Financial Reporting Quality of Small Businesses in Hamburg, Germany”, JBMI Insight, vol. 1, no. 5, pp. 21–30, Sep. 2024, Accessed: Jul. 27, 2025. [Online]. Available: https://jbmipublisher.org/system/index.php/home/article/view/29