Ben Slama, Fatma; Klibi, Mohamed Faker - In: International Journal of Law and Management 59 (2017) 5, pp. 756-775
changes in international accounting standards. This unachieved harmonization has led some listed companies to comply with some … International Financial Reporting Standards which are not included in the EAS. Research limitations/implications The unachieved … harmonization in Tunisia is mainly related to the political system, taxation factors, the legal system, the weak state of corporate …