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Keywords: Information asymmetry
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Journal Articles
Journal:
EuroMed Journal of Business
EuroMed Journal of Business (2026) 21 (2): 589–606.
Published: 27 January 2025
..., emphasizes the economic substance of transactions over their legal form, marking a shift from the often rigid practices of national accounting systems. IFRS Moroccan standards Comparability Value relevance Information asymmetry Emerging market This study is based on an initial sample...
