It is since the 2000s that research to improve the quality of accounting information in the financial states started to grow. It is precisely from 1 January 2001 that the development of financial markets, the importance of transparency of financial information disclosed, the consequences of...

Credit rationality is that phenomenon whereby the bank sector refuses to grant a loan to individuals or to enterprises even if they are ready to pay the high interest rates demanded by the bank. This refusal to grant a loan is as such, not explained by interest rate but rather by other factors...

This paper presents the findings of an empirical study on the benefits, prospects and challenges of adoption of International Financial Reporting Standards (IFRS) in some African countries. A questionnaire was administered to gather data from respondents made up of users and preparers of...