An attempt to evaluate the legitimacy of accounting reform decision in developing countries under IFRS: an analytical perspective of the new institutional theory case study of Algeria
By: Mihwuah, Amal; Khaldi, Farah; Salhi, Najiah. Journal of Economics and Sustainable Development. Vol. 4, no. 3 (Special issue) (Dec. 2021), pp.7-20, 14 p.
Subjects: Accounting; Algeria; Developing countries; Financial statements; International accounting standard