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)
Other Title(s)
أهمية تبني معايير التقارير المالية الدولية في دعم تنافسية الاقتصاديات : دراسة حالة الدول العربية خلال الفترة 2007-2018 م
Joint Authors
Source
Revue de I'nstitut des Scienses Économiques
Issue
Vol. 23, Issue 1 (30 Jun. 2020), pp.1179-1194, 16 p.
Publisher
Publication Date
2020-06-30
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Topics
- Financial statements
- International finance
- Case studies
- International standards
- International accounting standard
Abstract 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.
American Psychological Association (APA)
Tagraret, Yazid& Bekkaye, Ahmad. 2020. 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). Revue de I'nstitut des Scienses Économiques،Vol. 23, no. 1, pp.1179-1194.
https://search.emarefa.net/detail/BIM-1019758
Modern Language Association (MLA)
Tagraret, Yazid& Bekkaye, Ahmad. 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). Revue de I'nstitut des Scienses Économiques Vol. 23, no. 1 (2020), pp.1179-1194.
https://search.emarefa.net/detail/BIM-1019758
American Medical Association (AMA)
Tagraret, Yazid& Bekkaye, Ahmad. 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). Revue de I'nstitut des Scienses Économiques. 2020. Vol. 23, no. 1, pp.1179-1194.
https://search.emarefa.net/detail/BIM-1019758
Data Type
Journal Articles
Language
English
Notes
Text in English ; abstracts in English and Arabic.
Record ID
BIM-1019758
