Relevance of International Financial Reporting Stand Ards to Emerging Markets Evidence From Saudi Arabia
| المصدر: | المجلة العربية للعلوم الإدارية |
|---|---|
| الناشر: | جامعة الكويت - مجلس النشر العلمي |
| المؤلف الرئيسي: | Al Ghamdi, Salim A. (Author) |
| المجلد/العدد: | مج 21, ع 1 |
| محكمة: | نعم |
| الدولة: |
الكويت |
| التاريخ الميلادي: |
2014
|
| الصفحات: | 105 - 127 |
| DOI: |
10.34120/0430-021-001-005 |
| ISSN: |
1029-855X |
| رقم MD: | 514013 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
77
| المستخلص: |
The primary purpose of this study is to examine the relevance of IFRS in an emerging market (Saudi Arabia) and to explore advantages, disadvantages, and obstacles. Because this study follows an inductive approach, 10 semi-structured interviews were undertaken in order to uncover any relevant issues and, to supplement the find-ings, a questionnaire survey was distributed among three groups of respondents, namely, accounting academics, financial managers, and external auditors. The findings show that most participants were in favour of the immedi¬ate convergence with IFRS, as they would serve the needs of both the accounting profession and users of financial reporting in Saudi Arabia better than the current ac¬counting standards. These findings could be helpful for Saudi regulators in their attempts to develop accounting principles and policies applicable to all Saudi entities in accordance with global standards. |
|---|---|
| ISSN: |
1029-855X |
عناصر مشابهة
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The Relevance of International Financial Reporting Standards to Saudi Arabia Stakeholder Perspectives
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THE VALUE RELEVANCE OF ACCOUNTING NUMBERS AND THE IMPLICATIONS FOR INTERNATIONAL ACCOUNTING STANDARDS HARMONIZATION: EVIDENCE FROM SAUDI ARABIA AND KUWAIT
بواسطة: Al Salman, Ahmad M. منشور: (2003)
