Open AccessThe value relevance of IFRS 16 in the Moroccan context
Author(s) -
Dikra Elmaguiri,
Saadia Elouanbi,
Amine El ajimi
Publication year - 2021
Publication title -
hal (le centre pour la communication scientifique directe)
Language(s) - English
DOI - 10.5281/zenodo.5524907
Subject(s) - international financial reporting standards , accounting , valuation (finance) , accounting information system , lease , relevance (law) , business , context (archaeology) , stock exchange , fair value , financial statement , actuarial science , finance , audit , political science , geography , archaeology , law