Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria

Research Questions: What are the perceptions of Algerian accounting professionals regarding the qualitative characteristics of accounting information after International Financial Reporting Standards (IFRS) adoption in financial accounting system (FAS)? Do different accounting professional groups (p...

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Bibliographic Details
Main Authors: Abdelaziz Boumakhlouf, Mahmoud Kebieche
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2024-12-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
Online Access:http://online-cig.ase.ro/jcig/art/23_4_3.pdf
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