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Keywords: North Africa
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Journal Articles
Firm characteristics and compliance with IAS/IFRS: Evidence from North African companies
Available to Purchase
Journal of Financial Reporting and Accounting (2019) 17 (3): 383–410.
Published: 02 September 2019
... of disclosure. Research limitations/implications The findings of this study suggest that both institutional- and firm-level forces influence the harmonisation process. Originality/value This study contributes to the literature on accounting harmonisation in the context of North Africa. Afzalur...
