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This study aims to fill the gap in understanding the drivers that promote export performance of SMEs in emerging economies by evaluating the influence of the level of internationalization, marketing capabilities, and export assistance on export performance. The internationalization process was analyzed from a strategic perspective using resource-based view (RBV) and network approaches. A descriptive and quantitative study was conducted using an online survey administered to roots and tubers (R &amp; T) export companies in Costa Rica. The results demonstrated a significant positive influence of company size, managerial marketing, and market diversification on export performance. Additionally, a significant negative influence of the level of internationalization on export performance was found. The findings of this study have managerial and policy implications for export managers and policymakers to implement proactive strategies effectively that increase SMEs export performance in developing countries and reduce barriers to their international expansion. Further studies are required to obtain greater robustness of the proposed model and identify significant effects.<\/jats:p>","DOI":"10.15446\/innovar.v35n95.102354","type":"journal-article","created":{"date-parts":[[2025,3,19]],"date-time":"2025-03-19T04:54:18Z","timestamp":1742360058000},"page":"e102354","source":"Crossref","is-referenced-by-count":0,"title":["Auditors\u2019 Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal","Perspectivas de los auditores sobre la implementaci\u00f3n de un modelo basado en las NIIF: evidencia cualitativa de Portugal","Opini\u00f5es dos auditores sobre a implementa\u00e7\u00e3o de um modelo baseado nas IFRS: evid\u00eancia qualitativa de Portugal"],"prefix":"10.15446","volume":"35","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-0412-4572","authenticated-orcid":false,"given":"Ana Paula","family":"Silva","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-5208-3712","authenticated-orcid":false,"given":"Alexandra","family":"Soares Fontes","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2274-6001","authenticated-orcid":false,"given":"Adelaide","family":"Martins","sequence":"additional","affiliation":[]}],"member":"6146","published-online":{"date-parts":[[2025,1,31]]},"reference":[{"key":"1711943","doi-asserted-by":"crossref","unstructured":"Alawattage, C., & Alsaid, L.A. 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