The role of international financial reporting standards in supporting the competitiveness of the economies of the Arab countries : a record study during the period : (2007-2018)‎

الملخص EN

The study aimed at revealing the nature of the relationship between the Arab economic competitiveness and the quality of Arab financial reporting environment after adoption IFRS.

Approach: The paper uses panel co integration (VECM) to investigate on this relationship by using the Eviews.

7 program.

Findings: The results showed a long run relationship between the quality of the Arab financial reporting environment and the Arab economic competitiveness.

Originality: the paper provides new empirical evidence in Arab economies for increase resource allocation efficiency.