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Journal Articles

Measuring De jure Harmonisation: A content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards

Pran Krishansing Boolaky
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2006) 8 (2): 110–146.
https://doi.org/10.1108/96754260680001051
Published: 01 December 2006
...). Belkaoui (1988) supported this view by arguing that adopting IFRS is a sign of the country joining the harmonisation drive, facilitating foreign direct investment, standardising the profession and also becoming part of the international community. Joshi & Al-Basketi (1999) in turn argued that adopting...
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