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Obstacles To The Adoption Of The IAS/IFRS In Tunisia
16 references·2 citing·43 second hop
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References

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  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 1993Handbook of marketing scales: multi-item measures for marketing and consumer behavior research637 cited
  • 2004Corporate Tax Avoidance and High Powered Incentives538 cited
  • 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
  • 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
  • 2005The adoption of international accounting standards in Bangladesh250 cited
  • 2003Introducing International Accounting Standards to an emerging capital market: relative familiarity and language effect in Egypt244 cited
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  • 2004Implementing IFRS: A Case Study of the Czech Republic

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101 cited
  • 2004Implementation of International Accounting Standards in Poland: Can True Convergence be Achieved in Practice?66 cited
  • 2009Problems of Adoption and Application of International Financial Reporting Standards (IFRS) in Bangladesh33 cited
  • Cited by

    • 2018Risk reporting appraisal in post-revolutionary Tunisia13 cited
    • 2025The impact of contingency factors on the degree of digitization and the operational performance in accounting firms8 cited