The economic consequences of mandatory IFRS adoption : the case of Arab countries
Author
Source
Issue
Vol. 9, Issue 1 (31 Jul. 2019), pp.135-146, 12 p.
Publisher
University of Eloued Faculty of Economics Commercial and Management Sciences
Publication Date
2019-07-31
Country of Publication
Algeria
No. of Pages
12
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Topics
- Economic conditions
- Economic dependence
- Financial statements
- Case studies
- Arab world
- Twenty-first century
- Economic aspects
- International accounting standard
Abstract EN
Purpose: The study aimed at revealing the nature of the relationship between the economic markets efficiency and the Arab financial reporting environment after converging with IFRS.
Approach: the paper uses panel cointegration to investigate three main areas: Macroeconomic environment, Goods market efficiency, Market size, by using the Eviews.7 program.
Findings: the results showed a long run relationship between the economic markets efficiency and the quality of accounting in Arab countries during the study period.
Originality: this paper provides new empirical evidence in the context of studying the economic dimensions of IFRS in the Arab economies.
American Psychological Association (APA)
Bekkaye, Ahmad. 2019. The economic consequences of mandatory IFRS adoption : the case of Arab countries. Economic Visions Review،Vol. 9, no. 1, pp.135-146.
https://search.emarefa.net/detail/BIM-890617
Modern Language Association (MLA)
Bekkaye, Ahmad. The economic consequences of mandatory IFRS adoption : the case of Arab countries. Economic Visions Review Vol. 9, no. 1 (Jul. 2019), pp.135-146.
https://search.emarefa.net/detail/BIM-890617
American Medical Association (AMA)
Bekkaye, Ahmad. The economic consequences of mandatory IFRS adoption : the case of Arab countries. Economic Visions Review. 2019. Vol. 9, no. 1, pp.135-146.
https://search.emarefa.net/detail/BIM-890617
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 144-146
Record ID
BIM-890617