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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| Format: | Artigo |
| Jezik: | Inglês |
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Emerald Publishing
2022-05-01
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| Serija: | Journal of Money and Business |
| Teme: | |
| Online dostop: | https://www.emerald.com/insight/content/doi/10.1108/JMB-11-2021-0057/full/pdf |
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