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The diffusion of innovations’ theory shortfall in accounting standardization research: The case of IFRS for SMEs

Issam Benhayoun (issam.benhayoun@gmail.com) and Ibtissam Zejjari (ibtissam.zejjari@usmba.ac.ma)
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Issam Benhayoun: UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl
Ibtissam Zejjari: Sidi Mohammed Ben Abdellah University, Fez, Morocco

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Date: 2022-10-01
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-03856952
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Published in Revue Marocaine de Gestion et de Société, 2022

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