The effect of adopting IFRS on the relevance of information: The case of Moroccan companies listed on the Casablanca Stock Exchange

Autor: Yassine Oubahou, Khalid El Ouafa

Publikováno v: Investment Management & Financial Innovations, Vol 21, Iss 2, Pp 389-399 (2024)

Since the introduction of IFRS in the European context and various countries worldwide, several studies have examined the impact of this new approach to asset and liability valuation on financial ratios and company values. The present study attempts

Externí odkaz: https://doaj.org/article/9daa5978bf954d288df9f23a7775a813

The informational relevance of key audit matters

Autor: Edilson Divino Alves Júnior, Fernando Caio Galdi

Publikováno v: Revista Contabilidade & Finanças, Vol 31, Iss 82, Pp 67-83 (2019)

ABSTRACT This paper aims to investigate whether the key audit matters (KAMs) contained in the annual standardized financial statements (SFSs) of Brazilian listed companies have contributed with informational relevance for investors. The study fills a

Externí odkaz: https://doaj.org/article/d9aa0ba9adda4cd9a617da1c019c7342

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The impact of the adoption of IFRS standards on the informational relevance of financial performance indicators of companies listed in the Casablanca BVC

Autor: LAOUANE, ADIL, Torra, Mohamed

Publikováno v: International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 2 No. 6 (2021): October-November ; 100-119
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 2 No. 6 (2021): Octobre-Novembre; 100-119
International Journal of Accounting, Finance, Auditing, Management and Economics
International Journal of Accounting, Finance, Auditing, Management and Economics, IJAFAME, A paraître, Volume 2, Issue 6 (2021), 2 (Issue 6 (2021)), pp.100-119. ⟨10.5281/zenodo.5524999⟩
www.ijafame.org L

The adoption of international financial standards should provide companies with enormous benefits, especially through the production of reliable and high-quality financial information by strengthening the explanatory power of accounting and stock mar

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::031ba0eb3588ef19c373517690c5256a
https://www.ijafame.org/index.php/ijafame/article/view/388

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