Analysis of the contribution of IFRS to improving the relevance of financial performance measures: A comparative study with Moroccan Accounting Standards
The implementation of the international accounting framework has led to a new philosophy of estimating and valuing the financial performance of companies. In this respect, the accounting indicators derived from financial statements constitute the classic measures of performance evaluation, such as R...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2023-09-01
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| Series: | Investment Management & Financial Innovations |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18758/IMFI_2023_03_Laouane.pdf |