Firm characteristics and compliance with IAS/IFRS: Evidence from North African companies

A Alnaas, A Rashid - Journal of Financial Reporting and Accounting, 2019 - emerald.com
Purpose This paper aims to examine the influence of firm characteristics on harmonisation of
companies listed on the Egypt, Morocco and Tunisia Stock Exchanges …

[PDF][PDF] Measuring the degree of international harmonisation in selected accounting practice: the case of Tunisian firms

AAA Alnaas - IOSR Journal of Business and Management, 2017 - researchgate.net
With increased pressure from businesses globalisation in financial reporting, international
accounting harmonisation has become the objective of many accountants. Many states …