مجلة معهد العلوم الإقتصادية
Volume 23, Numéro 1, Pages 1179-1194

The Role Of International Financial Reporting Standards In Supporting The Competitiveness Of The Economies Of The Arab Countries - A Record Study During The Period: (2007 - 2018)

Authors : تقرارت يزيد . بكاي أحمد .

Abstract

Purpose: The study aimed at revealing the nature of the relationship between the Arab economic competitiveness and the quality of Arab financial reporting environment after adoption IFRS. Approach: The paper uses panel co integration (VECM) to investigate on this relationship by using the Eviews.7 program. Findings: The results showed a long run relationship between the quality of the Arab financial reporting environment and the Arab economic competitiveness. Originality: the paper provides new empirical evidence in Arab economies for increase resource allocation efficiency.

Keywords

Globalization; IFRS; Financial Reporting Environment; Competitiveness of Economies; economic consequences; Arab Countries.