New insights into IFRS and earnings quality: what conclusions to draw from the French experience? - Archive ouverte HAL Access content directly
Journal Articles Journal of applied accounting research Year : 2021

New insights into IFRS and earnings quality: what conclusions to draw from the French experience?

(1) , ,
1
Ramzi Benkraiem
Audencia Business School
CV
Itidel Ben Saad
  • Function : Author
Faten Lakhal
  • Function : Author

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Humanities and Social Sciences Business administration Quantitative Finance [q-fin] General Finance [q-fin.GN] Humanities and Social Sciences Economics and Finance

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https://hal-audencia.archives-ouvertes.fr/hal-03157523

Submitted on : Wednesday, March 3, 2021-11:30:04 AM

Last modification on : Thursday, March 4, 2021-3:22:09 AM

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hal-03157523 , version 1 (03-03-2021)

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Ramzi Benkraiem, Itidel Ben Saad, Faten Lakhal. New insights into IFRS and earnings quality: what conclusions to draw from the French experience?. Journal of applied accounting research, 2021, 22 (2), pp.307-333. ⟨10.1108/JAAR-05-2020-0094⟩. ⟨hal-03157523⟩

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