أثر تطبيق محاسبة القيمة العادلة في تقييم القيمة الاقتصادية لرأس مال المنشأة الثابت : دراسة ميدانية في شركات المنافع العامة في اليمن

Abstract EN

The study aimed to identify the impact of implementing fair value accounting for evaluating the economic value of establishments’ fixed capital at public benefit corporations that represent the population of the study.

The population was 11 benefit corporations operating in Yemen and included telecommunications, gas and transportation sectors.

To achieve the study objective, the structural equation modeling (PLS-SEM) was adopted and the questionnaire was used for data collection.

The questionnaire was distributed to a sample of (369) participants.

Only (278) questionnaires were valid for analysis and Smartpls3 v 3.3.3 was used to analyze the data.

The study findings revealed that the implementation of fair value accounting had impact on the evaluation of the economic value of the fixed capital of establishments at the public benefit corporations.

The study recommended that benefit corporations should pay more attention to fair value accounting in all its dimensions because of its strong and effective role in evaluating economic value of establishments’ fixed capital.