أثر تطبيق معايير التقارير الدولية على الأداء المالي للشركات السعودية

الملخص EN

This study aimed to identify the impact of the application of international financial reporting standards on the financial performance of Saudi companies in the basic materials and food production sectors, listed in the Saudi financial market (Tadawul) for the financial period from 2015 to 2018, where international financial reporting standards were applied to Saudi companies starting in 2017.

To achieve the aims of the study, a statistical analysis program (SPSS) was used to study and analyze the financial statements of these companies.

The study population consisted of all Saudi companies in the basic materials sectors, and the production of food.

The study sample included (54) companies, the financial statements include the Balance Sheet and income Statement were collected to be analyzed, before applying IFRS in 2015 and 2016 respectively, and after applying IFRS in 2017 and 2018 respectively.

The financial data of the companies in the study sample was analyzed using the Statistical Analysis Program (SPSS), and the results showed a positive relationship with statistical significance at the level of 1%, when applying these standards (IFRS), as the financial performance of these companies has improved when applying these (IFRS) compared to its financial performance before applying (IFRS), and the study recommended that Saudi companies listed in the Saudi financial market (Tadawul) must adhere to the application of International Financial Reporting Standards (IFRS) because of its positive impact on the financial performance of these companies.