BENDDIH, Mbarek; RIGAR, Sidi mohamed. Passage aux normes IAS-IFRS et divulgation financière, contenu et déterminants. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 2, n. 6-1, p. 166–181, 2021. Disponível em: https://ijafame.org/index.php/ijafame/article/view/328. Acesso em: 15 nov. 2026.