Abouzaid, Badr, et Marouane Balla. « The Introduction of the New Consolidation Package: What Impacts on the Practice of Consolidation of Moroccan Companies? ». International Journal of Accounting Finance Auditing Management and Economics 2, no. 5 (septembre 19, 2021): 258–269. Consulté le octobre 27, 2026. https://revue.ijafame.com/index.php/home/article/view/213.