...Yassine OUBAHOU; Khalid EL OUAFA; Mustapha BENGRICH Purpose This study aims to assess the impact of the introduction of International Financial Reporting Standards (IFRS) on the informational relevance of accounting figures for Moroccan companies listed on the Casablanca Stock Exchange...

... between IPSAS and IFRS. Design/methodology/approach A comprehensive literature review is conducted which focuses on issues concerning the factors that induce the adoption of IPSAS, the obstacles that must be overcome, the degree of IPSAS’ proliferation worldwide, the repercussions from adopting IPSAS...

...Rahma Ben Salem; Salma Damak Ayadi Purpose This study aims to explain why some countries have quickly embraced IFRS standards while others have partially adopted IFRS and others have been resisting using a model borrowed from social psychology that appeals to cultural differences. Design...

...Asma Houcine; Mouna Zitouni; Samir Srairi Purpose The purpose of this paper is to investigate whether Financial Reporting Quality (FRQ), Corporate Governance and IFRS affect investment efficiency of French listed companies. Design/methodology/approach Based on a sample of 125 French firms...