Omri, Mohamed Ali; Akrimi, Nesrine - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 253-265
have been selected: company size, commercial internationalisation, auditor type, indebtedness, foreign participation in the … equity of the company and the rate of profitability. Our results indicate that commercial internationalisation and auditor … type are significantly and positively associated with the level of preparedness to adopt IFRS. …