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