Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Rahma Ben Salem"'
Family presence in the firm’s capital and external auditor choice: Evidence from French listed firms
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 19, Iss 2, Pp 195-214 (2020)
Research question: The study investigates the impact of family presence in the firm’s capital on the demand for audit quality. Motivation: The place occupied by family businesses in the world economy and the role of external auditors as a guarantor
Externí odkaz:
https://doaj.org/article/6ad574cde27243048f307257369ab6ff
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 18, Iss 3, Pp 330-356 (2019)
Research question: The objective of this research is to develop a reliable and valid measurement scale for releasing new cultural attributes based on social psychology concepts and apply them afterwards in the accounting field. Motivation: Migration
Externí odkaz:
https://doaj.org/article/f81b19bbffae42b4802809fdfb68a608
Autor:
SALMA DAMAK, Rahma Ben Salem
Publikováno v:
EuroMed Journal of Business. 18:184-206
PurposeThis study aims to explain why some countries have quickly embraced IFRS standards while others have partially adopted IFRS and others have been resisting using a model borrowed from social psychology that appeals to cultural differences.Desig
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ef15438667120fada5643a6a1354e1a5
https://doi.org/10.1108/emjb-04-2021-0058
https://doi.org/10.1108/emjb-04-2021-0058
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 18, Iss 3, Pp 330-356 (2019)
Research question: The objective of this research is to develop a reliable and valid measurement scale for releasing new cultural attributes based on social psychology concepts and apply them afterwards in the accounting field. Motivation: Migration
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::76777276bc94385e7d403443a52c2916
https://doi.org/10.24818/jamis.2019.03002
https://doi.org/10.24818/jamis.2019.03002
Publikováno v:
International Journal of Managerial and Financial Accounting. 9:105
This paper aimed to identify the factors that influence the adoption of IASB standards. We develop a model of environmental factors that lead countries to migrate towards a full adoption strategy. This model is tested empirically using a sample of 10
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::324b4d436740b85af1d3a8b74d3fc84a
https://doi.org/10.1504/ijmfa.2017.084776
https://doi.org/10.1504/ijmfa.2017.084776
Autor:
Salma Damak-Ayadi, Rahma Ben Salem
Publikováno v:
African J. of Accounting, Auditing and Finance. 3:87
This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify different coun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cb462afc98a02c988b73991db15612ee
https://doi.org/10.1504/ajaaf.2014.066110
https://doi.org/10.1504/ajaaf.2014.066110
Autor:
Salma Damak-Ayadi, Rahma Ben Salem
Publikováno v:
La Revue des Sciences de Gestion. 254:39
Cet article essaie d’identifier empiriquement les facteurs culturels qui incitent les pays a choisir les IAS/IFRS. En premier temps, nous allons presenter une revue de la litterature liee aux facteurs ayant un impact sur le choix des systemes compt
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::23a326a404f01be25385b189609b1fbe
https://doi.org/10.3917/rsg.254.0039
https://doi.org/10.3917/rsg.254.0039