Previous research studied characteristics of high performance companies (HPCs) in mature economies (United States, Europe, and Australia) and in an Asian emerging economy (India). This study of HPCs in the developing economy investigates Turkish companies that are listed in the Istanbul Stock...

Although it is an accepted methodology to exclude financial companies from any comparative financial analysis of a sample of companies when performance is being analysed and this exclusion is due to the different financial structure of such organisation, it seems to have also become standard...

The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international...