Search Results - subject:"Unachieved harmonization"

Accounting development in a changing environment: the case of Tunisia

Ben Slama, Fatma; Klibi, Mohamed Faker - In: International Journal of Law and Management 59 (2017) 5, pp. 756-775

changes in international accounting standards. This unachieved harmonization has led some listed companies to comply with some … International Financial Reporting Standards which are not included in the EAS. Research limitations/implications The unachieved … harmonization in Tunisia is mainly related to the political system, taxation factors, the legal system, the weak state of corporate …

Persistent link: https://www.econbiz.de/10014781838

Accounting development in a changing environment : the case of Tunisia

Klibi, Fatma Ben Slama; Klibi, Mohamed Faker - In: International journal of law and management : IJLMA 59 (2017) 5, pp. 756-775

Persistent link: https://www.econbiz.de/10011797095

Using international standards as a complement to overcome the unachieved nature of local GAAPs : The case of a developing country

Klibi, Mohamed Faker - In: Journal of Applied Accounting Research 17 (2016) 3, pp. 356-376

standards with IAS/IFRS. Future research should focus on the reasons which have led to this unachieved harmonization and the …

Persistent link: https://www.econbiz.de/10014838086

Using international standards as a complement to overcome the unachieved nature of local GAAPs : the case of a developing country

Klibi, Mohamed Faker - In: Journal of applied accounting research 17 (2016) 3, pp. 356-376

Persistent link: https://www.econbiz.de/10011618802