Bibliographie sélective OHADA

Pouliquen, V. (2019). The Impact of Economic Institutions on Small Firms in Developing Countries [Thèse de doctorat, Ecole des Hautes Etudes en Sciences Sociales]. https://theses.hal.science/tel-03168311v1/file/Pouliquen_Victor_these_2019.pdf

Castellano, G., & Tosato, A. (2019). Personal Property Security Law: International Ambitions and Local Realities. International Business Law, 283–337. https://scholarship.law.upenn.edu/faculty_scholarship/2171

Nganthou, A., Boukar, H., & Djeugou, G. (2019). Corporate Social and Environmental Reporting in OHADA Context: Evidence from Companies Listed on the Douala Stock Exchange. Research Journal of Finance and Accounting, 10(24), 97–107. https://doi.org/10.7176/rjfa/10-24-11

Tchokoté, I. D. (2019). The Influence of IAS/IFRS on the New OHADA General Chart of Accounts. Journal of Modern Accounting and Auditing, 15(10), 465–474. https://doi.org/10.17265/1548-6583/2019.10.001

Osunlaja, T. T. (2019). A comparative appraisal of debt relief measures for no income no assets (NINA) debtors in Nigeria [Doctoral Thesis, University of Pretoria]. https://repository.up.ac.za/bitstream/handle/2263/92927/Osunlaja_Comparative_2019.pdf

Heck, N. (2019). How do big data and data analytics impact the external audit ? A critical analysis [Master Thesis, Université de Liège]. https://matheo.uliege.be/bitstream/2268.2/7564/1/Dissertation_How_do_big_data_and_data_analytics_impact_the_external_audit_Natascha_Heck_S20134531.pdf

Madir, J. (2019). What Process is Due – Sanctions Regimes of Multilateral Development Banks [Doctoral Thesis, University of Westminster]. https://doi.org/https://doi.org/10.34737/qy480

Antoney, L., & Augusthy, T. J. (2019). Block Chain Accounting: The Face of Accounting and Auditing in Industry 4.0. International Multilingual Journal of Science and Technology, 4(8), 633–637. http://www.imjst.org/wp-content/uploads/2019/08/IMJSTP29120154.pdf

Nwamgbebu, O., Oketa, C., Odom, A., Nwambe, C., & Nweke–Charles, U. (2019). Electronic Tax System As A Panacea For Tax Revenue Leakages In Nigeria. African Journal of Politics and Administrative Studies, 12(1), 40–50. https://www.ajol.info/index.php/ajpas/article/view/247153/233774

Tawiah, V. K. (2019). Adoption, compliance, and consequences of International Financial Reporting Standards in Africa [Doctoral Thesis, Griffith University]. https://research-repository.griffith.edu.au/bitstreams/d6396e60-6032-4d16-8301-3b1da41a68bd/download

Van Der Walt, J. N. (2019). The definitions of ‘inside information’ and ‘insider’ in the Financial Markets Act 19 of 2012 [Doctoral Thesis, Stellenbosch University]. https://scholar.sun.ac.za/bitstreams/8bf97801-e75c-43a0-8dbb-c9a4f9b0d0c4/download

Aniyie, I. A. (2019). The tax trade interface : an investigation of the influence of the Nigerian income tax incentives on taxpayer behaviour [Doctoral Thesis, University of Pretoria]. https://repository.up.ac.za/bitstream/handle/2263/72637/Aniyie_Investigation_2019.pdf

Kouamo, J. A. (2019). Modernisation of customs regulations and practices to combat customs offences in France, South Africa and Cameroon [Doctoral Thesis, North-West University]. https://dspace.nwu.ac.za/bitstream/handle/10394/35566/Kouamo%20JA%2023659777.pdf

Mboweni, A. M. (2019). Curbing transfer pricing manipulation in South Africa : lessons from selected jurisdictions [Doctoral Thesis, University of Pretoria]. https://repository.up.ac.za/bitstream/handle/2263/69915/Mboweni_Curbing_2019.pdf

Sita, G. L. (2019). Le défi de l’Organisation pour l’harmonisation en Afrique du droit des affaires face au développement des marchés financiers africains: Quid de la protection des investisseurs. Recht in Afrika, 22(2), 157–174. https://www.nomos-elibrary.de/10.5771/2363-6270-2019-2-157.pdf

Anichebe, A. S., & Okpala, N. E. (2018). The Implementation of Provisions of IFRS Framework and Financial Perfomance of Banks. International Journal of Trend in Scientific Research and Development, 3(1), 743–751. https://doi.org/https://doi.org/10.31142/ijtsrd19074

Coda, S. (2018). Business combinations and group of companies : perspectives from accounting, law and corporate finance [Doctoral Thesis, Université Paris 1]. https://theses.hal.science/tel-03035019v1/file/CODA.pdf

Ezejiofor, R. A. (2018). Effect of IFRS on Value Relevance of Accounting Information: Evidence from Quoted Manufacturing Firms in Nigeria. International Journal of Trend in Scientific Research and Development, 2(5), 2255–2291. https://doi.org/https://doi.org/10.31142/ijtsrd18346

Kulondwa, S., & Nshobole Bahirwe, N. (2018). Application of the OHADA Accounting System by Companies in DRC, Current Status and Prospects: Case of the City of Bukavu. Journal of Accounting, Finance and Auditing Studies, 4(1), 93–107. https://doi.org/https://doi.org/10.56578/jafas040106

Hanif Arbi, L. (2018). A contract theory approach to Islamic financial securities [Doctoral Thesis, La Trobe University]. https://figshare.com/ndownloader/files/38777655