Yosra Makni-Fourati

University of Sfax

Route de l'aƩroport km 0.5

Sfax, 3029

Tunisia

SCHOLARLY PAPERS

2

DOWNLOADS

5

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

What Drives Emerging Economies Firms to Invest in Tax Havens?

Academy of Accounting and Financial Studies Journal, 2019
Number of pages: 20 Posted: 10 Feb 2020
Yosra Makni-Fourati, Rafika Madhi and Dr. Ahmad Alqatan
University of Sfax, University of Sfax and Portsmouth Business school
Downloads 5 (638,372)

Abstract:

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FSA/CSA framework, Tax havens, Tax systems, Book-Tax conformity

2.

Compliance with IFRS 3, IAS 36 and IAS 38 by Canadian Companies: Economic Incentives or Opportunistic Choices?

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 18 Jan 2019 Last Revised: 12 Feb 2020
Houda Affes and Yosra Makni-Fourati
TELUQ and University of Sfax

Abstract:

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Compliance index, accounting practices, IFRS, Canada