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The impact of mandatory adoption of IFRS in Saudi Arabia · Study

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ArticleThe impact of mandatory adoption of IFRS in Saudi Arabia

Mohammad Nurunnabi2022

Article2022

The impact of mandatory adoption of IFRS in Saudi Arabia

Mohammad Nurunnabi · Han A. Donker · Eva K. Jermakowicz

16 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1968An Empirical Evaluation of Accounting Income Numbers 2000The effect of international institutional factors on properties of accounting earnings 2008International Accounting Standards and Accounting Quality 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 1999The Effect of International Institutional Factors on Properties of Accounting Earnings 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence 2007Financial statement effects of adopting international accounting standards: the case of Germany 2012Are IFRS-based and US GAAP-based accounting amounts comparable?

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2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteriaarticle · 19 shared references 2020Implementing IFRS in Saudi Arabia: evidence from publicly traded companiesarticle · 16 shared references 2021The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabiaarticle · 15 shared references 2018Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoptionarticle · 14 shared references 2018A review of the current debate on the determinants and consequences of mandatory IFRS adoptionarticle · 14 shared references 2016Cost-benefit analysis of IFRS adoption: developed and emerging countriesarticle · 13 shared references

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Year2022

Typearticle

Published2022-11-17

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations16

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.intaccaudtax.2022.100509

openalex_workW4309769908

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