Measuring the Degree of International Harmonisation inSelected Accounting Practice: the Case of Tunisian Firms

Alnaas, Ali Abdullah Ali

doi:10.9790/487x-1901041825

Cited by 3 publications

(2 citation statements)

References 42 publications

(23 reference statements)

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“…Harmonisation, however, implies a similarity level (the values of the indices longitudinally) at two points of time or over time (as a process). This means that harmonisation reveals the compliance direction, whereas harmony relates to compliance at a point in time (Aisbitt, 2001; Alnaas, 2017; Canibano and Mora, 2000).…”

Section: The Accounting Harmonisation Conceptmentioning

confidence: 99%

“…The development of global securities markets spread of multinational companies and increasing volume of international transactions has increased the need for comparable accounting information in annual reports (Alnaas, 2017; Boumediene et al , 2014; Bruno, 2014; Garrido et al , 2002; Nobes and Parker, 2010; Shroff et al , 2014). The need of global markets for information on economic systems is one of the most hotly debated issues in the social sciences today (Ahmadjian and Robbins, 2005).…”

Section: Introductionmentioning

confidence: 99%

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Firm characteristics and compliance with IAS/IFRS

Alnaas

Rashid

2019

JFRA

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Purpose This paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges. Design/methodology/approach This study uses a checklist based mainly on the International Financial Reporting Standards (IFRS). Findings The findings of the study are 6that the level of compliance with IFRS was higher in 2010 than in 2005. Multiple regression analysis indicates that the level of compliance with IFRS increases with company size, institutional ownership, industry and language of disclosure. Research limitations/implications The findings of this study suggest that both institutional- and firm-level forces influence the harmonisation process. Originality/value This study contributes to the literature on accounting harmonisation in the context of North Africa.

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Section: The Accounting Harmonisation Conceptmentioning

confidence: 99%