id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajebi-1020	Ait Bahabbaz, Mohammed; Karim, Khaddouj	Qualitative Characteristics of Accounting Information (Declared with IFRS Standards) and Financial Performance : Statistical Study and Correlation Test	2023	9	.pdf	application/pdf	4460	244	38	This notion of financial performance, complex and differently measured by researchers and practitioners, remains the first target to be maximized for any company opting for a declaration of financial statements in accordance with the requirements of IFRS standards. The results of our quest show that “11 out of 24” of the scientific articles analyzed used the ROE index to measure financial performance (with a percentage of 45.83%), while 15 of the scientific works opted for the ROA to evaluate this performance (with a major percentage of 62.5%).	cache/ajebi-1020.pdf	txt/ajebi-1020.txt