Zobrazeno 1 - 3
of 3
pro vyhledávání: '"Basma Ben Nefissa"'
Publikováno v:
Indonesian Management and Accounting Research. 20:67-80
The positive theory of accounting initiated by Watts and Zinmerman in 1978 postulates that the purpose of accounting is to describe, explain and predict accounting facts. The major contribution of this theory is to analyze the effect of accounting ou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8d6ff31bc0bf8da6c24fd4d0dc63b360
https://doi.org/10.25105/imar.v20i1.8155
https://doi.org/10.25105/imar.v20i1.8155
Autor:
Basma Ben Nefissa, Faouzi Jilani
Publikováno v:
International Journal of Critical Accounting. 11:1
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5f5d525545ec1cf034961caa6a84caeb
https://doi.org/10.1504/ijca.2020.10032229
https://doi.org/10.1504/ijca.2020.10032229
Autor:
Basma Ben Néfissa, Faouzi Jilani
Publikováno v:
National Accounting Review, Vol 2, Iss 1, Pp 96-109 (2020)
This article analyses the impact of the mandatory adoption of IFRS on the quality of financial forecasts in the French context. Our sample includes SBF 120 companies monitored over the period 2002–2012. The quality of the financial forecasts was as
Externí odkaz:
https://doaj.org/article/d22ad984cc7e45cf95b9d0fe11c6a9ea