@article{taouab2016comparative,
  title = {Comparative Value Relevance among Domestic Accounting Standards and IFRS: A Moroccan Stock Market Perspective},
  author = {Omar Taouab },
  year = 2016,
  url = {https://ibimapublishing.com/articles/JAARP/2016/575611/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = (2016),
  pages = 10,
  doi = DOI: 10.5171/2016.575611,
  abstract = {The "value relevance" of the accounting data  has been the subject of an abundant literature, Bartov et al. , 2005 ; Barth et al. , 2008 ; Hung and Subramanyam, 2007, Van Tendeloo and Vanstraelen, 2005, have sought to demonstrate the superiority in terms of quality of the accounting data prepared  in accordance with the international standards IFRS compared to local standards.Most of these studies have been carried out in developed markets much less in emerging ones, such as the one in Casablanca characterized by a small number of companies listed on a low volume of trade. This work, using the methodology of studies of association, is based on a sample of 9 companies listed on the Casablanca stock exchange.Our goal is to check if the international accounting standards are superior in terms of informational content to the Moroccan accounting standards that meet the information needs of investor’s fellows.The results emerged from the study suggest that there was no significant difference between the financial statements drawn up in accordance with the Moroccan standards and those established according to IFRS standards, and  the adoption of these standards has not had a significant effect on the informational content of the Moroccan accounting standards.},
  keywords = {IFRS, value relevance, Moroccan’s accounting standards (Mas).},
  note = Article ID: 575611
}