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) (2021), pp.7-20, 14 p.
Subjects: Case studies; Developing countries; Economic development; Financial statements; International finance