TY  - JOUR
AB  - 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.
VL  - 17
IS  - 3
SN  - 1985-2517
DO  - 10.1108/JFRA-06-2018-0052
UR  - https://doi.org/10.1108/JFRA-06-2018-0052
AU  - Alnaas Ali
AU  - Rashid Afzalur
PY  - 2019
Y1  - 2019/01/01
TI  - Firm characteristics and compliance with IAS/IFRS: Evidence from North African companies
T2  - Journal of Financial Reporting and Accounting
PB  - Emerald Publishing Limited
SP  - 383
EP  - 410
Y2  - 2024/04/24
ER  -