...Fatma Ben Slama; Maissa Jandoubi Purpose This study aims to provide insights into the possible impact of International Public Sector Accounting Standards (IPSAS) on public governance and perceived levels of corruption in developing countries. Design/methodology/approach Through a multivariate...

... Reporting Standards (IFRS). Findings The findings of the study are 6that the level of compliance with IFRS was higher in 2010 than in 2005. Multiple regression analysis indicates that the level of compliance with IFRS increases with company size, institutional ownership, industry and language...