The Economic Consequences of Mandatory IFRS Adoption: The Case of Arab Countries
| المصدر: | مجلة رؤى اقتصادية |
|---|---|
| الناشر: | جامعة الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Bekkaye, Ahmed (Author) |
| المجلد/العدد: | مج9, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2019
|
| الصفحات: | 135 - 146 |
| DOI: |
10.37137/1416-009-001-011 |
| ISSN: |
2253-0088 |
| رقم MD: | 995696 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
International Accounting Convergence | IFRS | Economic Consequences | The Economic Markets Efficiency | Arab Countries
|
| رابط المحتوى: |
عدد مرات التحميل
33
| LEADER | 01710nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1738291 | ||
| 024 | |3 10.37137/1416-009-001-011 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 536856 |a Bekkaye, Ahmed |e Author | ||
| 245 | |a The Economic Consequences of Mandatory IFRS Adoption: |b The Case of Arab Countries | ||
| 260 | |b جامعة الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2019 | ||
| 300 | |a 135 - 146 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The study aimed at revealing the nature of the relationship between the economic markets efficiency and the Arab financial reporting environment after converging with IFRS. The paper uses panel cointegration to investigate three main areas: Macroeconomic environment, Goods market efficiency, Market size, by using the Eviews.7 program. Findings: the results showed a long run relationship between the economic markets efficiency and the quality of accounting in Arab countries during the study period. This paper provides new empirical evidence in the context of studying the economic dimensions of IFRS in the Arab economies. | ||
| 653 | |a الدول العربية |a المعايير الدولية |a المحاسبة المالية |a التقارير المالية | ||
| 692 | |b International Accounting Convergence |b IFRS |b Economic Consequences |b The Economic Markets Efficiency |b Arab Countries | ||
| 773 | |4 الاقتصاد |6 Economics |c 011 |e Roa Iktissadia Review |f Mağallaẗ ru’ā iqtiṣādiyaẗ |l 001 |m مج9, ع1 |o 1416 |s مجلة رؤى اقتصادية |v 009 |x 2253-0088 | ||
| 856 | |u 1416-009-001-011.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 995696 |d 995696 | ||
عناصر مشابهة
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The Impact of Mandatory IFRS Adoption on the Cost of Equity Capital: Evidence from Jordan
بواسطة: حسان، شادي إبراهيم منشور: (2019) -
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بواسطة: الصرايرة، شذى خازر ممدوح منشور: (2020) -
Measuring Country Differences in Enforcement of IFRS: Evidence from the Asian Region
بواسطة: Bekkaye, Ahmed منشور: (2019) -
Benefits and Challenges of Adoption of IFRS Accounting Standards in Saudi Arabia
بواسطة: Al Madhi, Bander منشور: (2011) -
The Moderating Effect of Tangibility of Assets on the Relationship between the Mandatory IFRS Adoption and Credit Relevance of Accounting Information: An Empirical Study on Non-Financial Listed Companies in the Egyptian Stock Exchange
بواسطة: Ateya, Sara Hamdy منشور: (2023)
