Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS
[Is there really a need to change accounting references in Morocco? the alleged value of IFRS accounting standards]
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More about this item
Keywords
IFRS; Value relevance; Local Accounting Standards (LAS); Emerging countries.;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-09-24 (Accounting and Auditing)
- NEP-ARA-2017-09-24 (MENA - Middle East and North Africa)
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