Kadouamaï, Souleymanou; Mamoudou, Halidou - In: African Journal of Accounting, Auditing and Finance 3 (2014) 1, pp. 67-81
It is since the 2000s that research to improve the quality of accounting information in the financial states started to grow. It is precisely from 1 January 2001 that the development of financial markets, the importance of transparency of financial information disclosed, the consequences of...