The Economic Consequences Of Mandatory Ifrs Adoption: The Case Of Arab Countries
No Thumbnail Available
Date
2019-07-31
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Eloued جامعة الوادي
Abstract
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. 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. This paper provides new empirical evidence in the context of studying the
economic dimensions of IFRS in the Arab economies.
Description
مجلة رؤى المجلد التاسع العدد الأول
Keywords
International accounting convergence; IFRS; Economic Consequences; the economic markets efficiency; Arab countries. Jel Classification Codes: F63; G39; M21; M41; M48; M49;
Citation
مقال بمجلة رؤى اقتصادية