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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
| المستخلص: |
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. |
|---|---|
| ISSN: |
2253-0088 |
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