African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4190

Full Length Research Paper

Analysis of social and economic conditions in the countries of sub-Saharan Africa for a convergence to international accounting standards

  Kouadio Arrio, Fátima de Souza Freire* and Jorge Katsumi Niyama        
Accounting and Atuarial Sciences Department, University of Brasília, Prédio da FACE, B1-02,  Campus Darcy Ribeiro, Brasília, Distrito Federal, CEP: 70910–900, Brazil.
Email: [email protected]

  •  Accepted: 17 June 2013
  •  Published: 28 June 2013

References

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Daske H (2006). Economic benefits of adopting IFRS or US-GAAP - Have the expected cost of equity capital really decreased? J. Bus. Financ. Account. 33 (3/4):329-373.
 
Fortin A, Dicko S (2009). The impact of the new OHADA accounting system on the judgments and decisions of Cameroonian banker. Advances in Accounting: Incorporat. Adv. Int. Account. 25(1):89-105.
 
Gouadain D, Wade EB (2002), Comptabilté Générale: Système Comptable OHADA. Estem. Paris.
 
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Nobes C, Parker RB (2012). Comparative International Accounting. Prentice Hall, London.
 
Ntongho RA (2012). Political economy of the harmonisation of business law in Africa. J. Politics Law. 5(2):58-67.
 
OHADA (1997). Traité du 17 octobre 1993, relatif a l´Harmonisation du Droit des Affaires en Afrique. JO OHADA. 4:1 & s.
 
Paillusseau J (2004). Le droit OHADA, un droit très important. La semaine juridique: entreprise et affaires. Juris- Classeur Périodique (JCP) 44:1-5.
 
Partner BM, Pilkington N, Partner DSS, Thouvenot S (2007). Business Law in Africa: OHADA and the Harmonization Process. Global Market Briefings. London.
 
Yartey CA, Adjasi CK (2007). Stock Market Development in Sub-Saharan Africa: Critical Issues and Challenges. IMF Working Paper WP/07/209. International Monetary Fund, Washington.
 
World Bank (1994). Adjustment in Africa: Reforms, Results, and the Road Ahead. Oxford University Press. New York.

 

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