Samaha, Khaled; Khlif, Hichem - In: Journal of Accounting in Emerging Economies 6 (2016) 1, pp. 33-49
Purpose – The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research. Design/methodology/approach – The review focusses on four main...