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IFRS adoption and accounting-based performance measures: evidence from an emerging capital market

Purpose – This study aims to examine the economic consequences of the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia. More specifically, the study examines the impact of the mandatory adoption of IFRS on the accounting-based performance measures. Design/methodology/ap...

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Bibliografische gegevens
Hoofdauteur: Ibrahim El-Sayed Ebaid
Formaat: Artigo
Taal:Inglês
Gepubliceerd in: Emerald Publishing 2022-05-01
Reeks:Journal of Money and Business
Onderwerpen:
Online toegang:https://www.emerald.com/insight/content/doi/10.1108/JMB-11-2021-0057/full/pdf
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