Ait Bahabbaz, Mohammed, and Khaddouj Karim. “Qualitative Characteristics of Accounting Information (Declared With IFRS Standards) and Financial Performance : Statistical Study and Correlation Test”. American Journal of Economics and Business Innovation, vol. 2, no. 2, Aug. 2023, pp. 93-100, https://doi.org/10.54536/ajebi.v2i2.1020.