IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/90039.html

La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc
[Convergence of state accounting with IPSAS standards. The case of Morocco]

Author

Listed:
  • Ayachi, Ghoufrane

Abstract

The State's accounting system must have an accrual accounting system in order to prepare financial statements that record changes in the heritage value, explain and reflect the way in which the state budget is managed both in revenue and expenditure and thus reflect the exact financial situation of the state at a given time. Once the accounting system of the State reflects the exact financial situation it can serve as a source of reliable and transparent financial information addressed, published and accessible to any interested person (citizen, politician, international financial institution ...). This article proposes to examine the impact of the adoption of IPSAS on Moroccan public finances.

Suggested Citation

  • Ayachi, Ghoufrane, 2018. "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper 90039, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:90039
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/90039/1/MPRA_paper_90039.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(5), pages 1085-1142, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Leye Li & Louise Yi Lu & Dongyue Wang, 2022. "External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1421-1460, April.
    2. Stolowy, Hervé & Jeanjean, Thomas & Erkens, Michael, 2011. "The economic consequences of increasing the international visibility of financial reports," HEC Research Papers Series 957, HEC Paris.
    3. Paolo Panteghini, 2026. "A Bargaining Theory of the Leverage-Profitability Relationship," CESifo Working Paper Series 12639, CESifo.
    4. Tantawy Moussa & Natalia Krasnikova & Maria Postoyeva & Amira Hawas & Akrum Helfaya, 2026. "Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 1712-1734, February.
    5. Lucian MUNTEANU, 2011. "Cost Of Equity, Financial Information Disclosure, And Ifrs Adoption: A Literature Review," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 24(4), pages 67-80, december.
    6. Suman Banerjee & Saul Estrin & Sarmistha Pal, 2022. "Corporate disclosure, compliance and consequences: evidence from Russia," The European Journal of Finance, Taylor & Francis Journals, vol. 28(17), pages 1770-1802, November.
    7. Yhlas Sovbetov, 2025. "How IFRS Affects Value Relevance and Key Financial Indicators? Evidence from the UK," Papers 2512.02480, arXiv.org.
    8. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François.
    9. Diantimala, Yossi & Wijayana, Singgih, 2024. "Compliance and familiarity with fixed assets' disclosure requirements and firm value," Emerging Markets Review, Elsevier, vol. 62(C).
    10. Xiao Li & Jeffrey Ng & Walid Saffar, 2021. "Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 96-128, March.
    11. Akisik, Orhan & Gal, Graham, 2023. "IFRS, financial development and income inequality: An empirical study using mediation analysis," Economic Systems, Elsevier, vol. 47(2).
    12. Liu, Baohua & Huang, Dan & Chen, Tao & Chan, Kam C., 2023. "Mandatory R&D disclosure and analyst forecast Accuracy: Evidence from an emerging market," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
    13. Aboud, Ahmed & Brandon, Sonia & Bassyouny, Hesham & Papadimitri, Panagiota & Abdelfattah, Tarek, 2025. "Social capital, corporate governance, and earnings management: Cross-country evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 59(C).
    14. Hyunmi Ji, 2019. "The Impact of Interest Coverage Ratio on Value Relevance of Reported Earnings: Evidence from South Korea," Sustainability, MDPI, vol. 11(24), pages 1-11, December.
    15. Terry Shevlin, 2013. "Some personal observations on the debate on the link between financial reporting quality and the cost of equity capital," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 447-473, December.
    16. Jiao, Tao & Koning, Miriam & Mertens, Gerard & Roosenboom, Peter, 2012. "Mandatory IFRS adoption and its impact on analysts' forecasts," International Review of Financial Analysis, Elsevier, vol. 21(C), pages 56-63.
    17. Lang, Mark & Maffett, Mark, 2011. "Transparency and liquidity uncertainty in crisis periods," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 101-125.
    18. Donal Byard & Ying Li & Yong Yu, 2011. "The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 49(1), pages 69-96, March.
    19. Muhammad Ansar Majeed & Irfan Ullah & Samia Tariq & Tanveer Ahsan, 2025. "Does brand capital improve stock liquidity? Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(1), pages 382-404, January.
    20. Renhui Fu & Fang Gao & Yi Zhao, 2024. "The capital market consequences of stock market liberalisation: Evidence from Mainland‐Hong Kong Stock Connect Programs in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 3275-3299, December.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:90039. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.