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

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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Bibliographic Details
Main Author: Ibrahim El-Sayed Ebaid
Format: Article
Language:English
Published: Emerald Publishing 2022-05-01
Series:Journal of Money and Business
Subjects:
IFRS
Performance measures
Accounting
Saudi Arabia
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JMB-11-2021-0057/full/pdf

Internet

https://www.emerald.com/insight/content/doi/10.1108/JMB-11-2021-0057/full/pdf

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