Zeghal, Daniel; Mhedhbi, Karim - In: International Journal of Accounting and Information … 20 (2012), pp. 220-237
/IFRS) for the development of capital markets located in developing countries (emerging capital markets). Design …/methodology/approach – The authors conduct an empirical study using a sample of 38 developing countries with capital markets, starting by … paper describes an empirical study, conducted on a group of developing countries, which provides a better understanding of …