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Keywords: MENA
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Journal Articles
IPSAS adoption, public governance and corruption perception in MENA and sub-Saharan Africa countries
Journal of Financial Reporting and Accounting (2024)
Published: 16 September 2024
... analysis on panel data applied to 36 countries in the Middle East and North Africa (MENA) region and sub-Saharan Africa over the period 2010–2020, the authors test the impact of IPSAS adoption on transparency, accountability and perceptions of less corruption. The authors examine the moderating role...
Journal Articles
Journal of Financial Reporting and Accounting (2019) 17 (3): 519–536.
Published: 02 September 2019
...Doaa El-Diftar; Tarek Elkalla Purpose The purpose of this paper is to examine the value relevance of accounting information in the Middle East and North Africa region (MENA) region with an emphasis on the potential impact of IFRS adoption. This paper aims to not only examine the value relevance...
Journal Articles
Journal of Financial Reporting and Accounting (2018) 16 (4): 585–609.
Published: 03 December 2018
... leadership, long-term political and administrative commitments, strategic pre-decision control mechanisms and accurate performance measurement. Originality/value This paper contributes to the limited studies on PFMR in Middle East and North Africa (MENA) countries. Lessons of this study may be valid...
