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By focusing on the effect of growth opportunities, the results show also that they don't moderate significantly the relationship between IFRS and qualities of financial analysts' forecasts. This allows to conclude that IFRS are able to reflect the true value of the company regardless its growth opportunities<\/p>","DOI":"10.4018\/ijssmet.2017040105","type":"journal-article","created":{"date-parts":[[2017,3,20]],"date-time":"2017-03-20T15:16:20Z","timestamp":1490022980000},"page":"43-60","source":"Crossref","is-referenced-by-count":2,"title":["IFRS, Information Asymmetry and Growth Opportunities"],"prefix":"10.4018","volume":"8","author":[{"given":"Hela","family":"Turki","sequence":"first","affiliation":[{"name":"Department of Accounting, University of Sfax, Tunisia"}]},{"given":"Sonda","family":"Wali","sequence":"additional","affiliation":[{"name":"Department of Accounting, University of Sfax, Tunisia"}]},{"given":"Younes","family":"Boujelbene","sequence":"additional","affiliation":[{"name":"Department of Accounting, University of Sfax, Tunisia"}]}],"member":"2432","reference":[{"key":"IJSSMET.2017040105-0","doi-asserted-by":"publisher","DOI":"10.1111\/1475-679X.00020"},{"key":"IJSSMET.2017040105-1","doi-asserted-by":"crossref","unstructured":"Ball, R. 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