By introducing the IFRS, as main accountancy source for the quoted enterprises, on the markets established by EU, for making strong its position within the interior of a such large market, IASB could not present itself so uninterested in front of a potential extension of own accountancy...

By introducing the IFRS, as main accountancy source for the quoted enterprises, on the markets established by EU, for making strong its position within the interior of a such large market, IASB could not present itself so uninterested in front of a potential extension of own accountancy...

Contemporary evolution of accounting is marked by three phenomenons: normalisation, harmonisation and internationalisation. In present is manifesting more and more the contingencies in the national sphere in accounting in the favour of global alignment in the field, and which has as result...

Contemporary evolution of accounting is marked by three phenomenons: normalisation, harmonisation and internationalisation. In present is manifesting more and more the contingencies in the national sphere in accounting in the favour of global alignment in the field, and which has as result...

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...