قياس مؤشرات تقييم الأداء المالي و التشغيلي في ظل تطبيق المعايير الدولية للتقرير المالي : أدلة من بيئة الأعمال السعودية

الملخص EN

The aim of this research is to measure the indicators of evaluation of financial and operational performance before and after the application of the International Financial Reporting Standards (IFRS) through an applied study on (120) non-financial companies listed on the Saudi capital market during the period (2015-2018) with a total number of observation 480 (company / year).

The results found that there is a negative impact of the application of IFRS on both financial performance, represented in return on assets & return on equity, and operational performance in the form of operating cash flows & turnover of assets.