TALAL, Zeghba; ARIOUA, Mohad. The impact of international accounting standards (IAS / IFRS) on the activation of management control tools in the governance framework to improve the performance of economic enterprises. Journal of Research in Finance and Accounting, [S. l.], v. 5, n. 02, p. 140–155, 2020. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/7811. Acesso em: 26 feb. 2026.