Bibliographie sélective OHADA

Du Plessis, I. (2020). Double taxation treaty interpretation : lessons from a case down under. Potchefstroom Electronic Law Journal. https://scholar.sun.ac.za/bitstreams/ea504722-2197-43a3-84bc-708ff507f6b2/download

Agyeman, C. G. (2020). The Development of Accounting in Africa in the Era of International Financial Reporting Standards [Doctoral Thesis, University of Westminster]. https://doi.org/https://doi.org/10.34737/v5604

Singhe, S. S. (2020). Commercialization of Microfinance in Cameroon : How can Microfinance Institutions manage their dual social and commercial goals? [Thèse de doctorat, Université de Nantes]. https://theses.fr/api/v1/document/2020NANT3024

Habimana, P. (2020). Tax Competition: Global but Virgin under Rwandan Law. Recht in Afrika, 23(1), 41–55. https://doi.org/10.5771/2363-6270-2020-1-41

Fossung, M. F., Ntoung, L. A. T., Santos de Oliveira, H. M., Pereira, C. M. F., Bastos, S. A. M. C., & Pimentel, L. M. (2020). Transition to the Revised OHADA Law on Accounting and Financial Reporting: Corporate Perceptions of Costs and Benefits. Journal of Risk and Financial Management, 13(8), 172. https://doi.org/10.3390/jrfm13080172

Souleymanou, K., & Mouafo, C. N. (2020). The Opportunity for Convergence of SYSCOHADA towards IFRS Standards: An Effect of Coercitive and Mimetic Isomorphism. Journal of Modern Accounting and Auditing, 16(2), 71–94. https://doi.org/10.17265/1548-6583/2020.02.002

Opare, S. (2020). Capital market effects of adoption of IFRS [Doctoral Thesis, Victoria University of Wellington]. https://doi.org/10.26686/wgtn.17144591.v1

Thomas, A. (2020). The Distributional Effects of Value-Added Taxes in OECD Countries [Doctoral Thesis, Victoria University of Wellington]. https://doi.org/10.26686/wgtn.17151065.v1

Barker, R., & Teixeira, A. (2020). Critical reflections on the development  of integrated reporting: Are integrated reporting and IFRS competing frameworks? In The Routledge Handbook of Integrated Reporting (pp. 154–168). Routledge. https://ora.ox.ac.uk/objects/uuid:ca1b1303-0138-4118-861b-0d1dccf11db7/files/r0v8381535

Iddrisu, A. G., & Turkson, F. E. (2020). Political business cycles, bank pricing behaviour and financial inclusion in Africa. Cogent Economics & Finance, 8(1), 1–22. https://doi.org/10.1080/23322039.2020.1762286

Kekana, N. D. (2020). The effectiveness of the adopted OECD transfer pricing dispute resolution mechanisms in an African context [Doctoral Thesis, University of Pretoria]. https://repository.up.ac.za/bitstream/handle/2263/80889/Kekana_Effectiveness_2020.pdf

Mbir, D. E. G., Agyemang, O. S., Tackie, G., & Abeka, M. J. (2020). IFRS compliance, corporate governance and financial reporting quality of GSE-listed nonfinancial firms. Cogent Business & Management, 7(1), 1–18. https://doi.org/https://doi.org/10.1080/23311975.2020.1759856

Musah, A., Adjei, E., & Ahmed, I. A. (2020). The Effect of IFRS Adoption on Foreign Direct Investment in Africa. Journal of Applied Accounting and Taxation, 5(2), 117–126. https://doi.org/10.30871/jaat.v5i2.1481

Niang, B. B., & Mbaye, A. A. (2020). Fiscal Potential and Political and Institutional Constraints to Increasing Domestic Revenues (pp. 8–16). Center for Global Development. https://www.jstor.org/stable/resrep58422.6

Taole, T. E. (2020). Promoting financial inclusion through mobile money while introducing regulatory solutions to reduce and control money laundering in Lesotho [Doctoral Thesis, North-West University]. https://repository.nwu.ac.za/bitstreams/1a30e432-21fa-4b07-a745-a25fccbc4921/download