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|3 10.33858/0470-016-022-034
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|a ara
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|b الجزائر
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|a لحسن، فوضيل
|q Lahassan, Faudel
|e مؤلف
|9 211079
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|a العلاقة بين مؤشرات تنافسية اقتصاديات الدول وتطبيق المعايير الدولية للتقارير المالية في الدول العربية
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|a The Relationship between the Competitive Indicators of the Economies of Countries and the Application of International Financial Reporting Standards in the Arab Countries
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|b جامعة حسيبة بن بو علي بالشلف - مخبر العولمة واقتصاديات شمال إفريقيا
|c 2020
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300 |
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|a 481 - 492
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|a بحوث ومقالات
|b Article
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|b There is difference between Arab countries in the level of application of IFRS, This difference is mainly due to the legislative and legal specificities of each country, in addition, the factors that affect the application vary from country to country so it is difficult to generalize to other countries. In this study, we focused on the economic factors through the competitive indicators of the Arab countries including the index of economic freedom, the global competitiveness index and the ease of business index. We concluded that these indicators have an impact on the adoption of IFRS in the Arab countries.
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653 |
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|a المعايير الدولية
|a التقارير المالية
|a الدول العربية
|a مؤشرات التنافسية
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692 |
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|b Index of Economic Freedom
|b The Global Competitiveness Index
|b The Ease of business Index
|b International Financial Reporting Standards
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773 |
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|4 الاقتصاد
|6 Economics
|c 034
|e Journal of North African Economies
|f Mağallaẗ iqtiṣādiyāt šamāl ifrīqiyā
|l 022
|m مج16, ع22
|o 0470
|s مجلة إقتصاديات شمال إفريقيا
|v 016
|x 1112-6132
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856 |
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|u 0470-016-022-034.pdf
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930 |
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|d y
|p y
|q n
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|a EcoLink
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|c 1234684
|d 1234684
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