International Journal of Accounting Research

Faculty of Economic Sciences and Management of Tunis, University of Tunis, El Manar, Tunisia

Biography

Basma Ben Néfissa is affiliated to Faculty of Economic Sciences and Management of Tunis, University of Tunis, El Manar, Tunisia. she is a recipient of many awards and grants for her valuable contributions and discoveries in major area of subject research. Her international experience includes various programs, contributions and participation in different countries for diverse fields of study.  Her research interests reflect in her wide range of publications in various national and international journals.

Publications

• Review Article   
  The Impact of Early Adoption of IFRS on the Quality of Accounting Information
  Author(s): Faouzi Jilani* and Basma Ben N�©fissa
  
  After the various financial scandals, the debate concerning accounting information has been renewed in earnest. Consequently, we have decided to study the quality of accounting information. Indeed the aim of this article, which spans from the period of 2002 to 2006, is to study the impact of early adoption of IFRS (International Financial Reporting Standards) on the quality of accounting information. After reviewing the literature, we chose to study the following aspects:earnings managment and timely loss recognition. This study deals with as ample of the CAC (Cotation Assistée en Continu: Scoring Assisted Continuous) 40 companies. Panel number one is made up of companies that foresaw the adoption of IFRS. Panel number two consist of companies that waited for the legal date for the adoption of IFRS. After empirical tests, we noticed that for panel number one, the quality of acc.. View more»
  

  DOI: 10.35248/2472-114X.19.7.195

  Abstract HTML PDF