Title: IFRS and performance measurement

Authors: Sana Ben Ghodbane

Addresses: IHEC, Carthage Presidence, 2016, Tunis, Tunisia

Abstract: The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international accounting standards and we determine the points of divergence between the two repositories. This analysis is important to help the firms, which are preparing their transition to IFRS.

Keywords: financial analysis; performance measurement; profitability; Tunisia; accounting standards; IFRS; International Financial Reporting Standards; firm performance.

DOI: 10.1504/AJAAF.2013.057078

African Journal of Accounting, Auditing and Finance, 2013 Vol.2 No.2, pp.175 - 185

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 07 Oct 2013 *

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