...Hafez Abdo; Freeman Brobbey Owusu; Musa Mangena Purpose The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach The study takes a three-stage approach. The first involves a comprehensive...

...Ali Alnaas; Afzalur Rashid Purpose This paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges. Design/methodology/approach This study uses a checklist based mainly on the International Financial...