Exploratory Study on the Impact of the Transition to IAS/IFRS on Moroccan Groups <br/>—Case of Performance Indicators
Bibliographic record
Abstract
Since the entry into force of IAS/IFRS in 2005, the issue of the impact of IAS/IFRS on economic and financial performance has been a complex debate in EU member countries. Indeed, several studies have been carried out in this context, such as Spain (Callao et al., 2007), France (Boukari & Richard, 2007), Canada (Blanchette et al., 2011) … With the exception of the research carried out by Ahsina et al. in 2014, the analysis of the impact of the adoption of IFRS on companies listed on the Casablanca stock exchange has so far remained non-existent in the case of Morocco. As a result, our article aims to study and analyse the impact of the first “IFRS 1” transition on the 16 listed groups on the Moroccan financial market. The results show that there is no significant difference between the financial statements prepared in accordance with Moroccan standards and those prepared in IFRS. The results of our research show that the transition from Moroccan accounting standards (CGNC) to international accounting standards (IAS/IFRS) does not have significant consequences during the first transition period.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.000 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.004 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".