مجلة رؤى اقتصادية
Volume 9, Numéro 1, Pages 135-146
2019-07-31

The Economic Consequences Of Mandatory Ifrs Adoption: The Case Of Arab Countries

Authors : Ahmed Bekkaye .

Abstract

Purpose: The study aimed at revealing the nature of the relationship between the economic markets efficiency and the Arab financial reporting environment after converging with IFRS. Approach: the paper uses panel cointegration to investigate three main areas: Macroeconomic environment, Goods market efficiency, Market size, by using the Eviews.7 program. Findings: the results showed a long run relationship between the economic markets efficiency and the quality of accounting in Arab countries during the study period. Originality: this paper provides new empirical evidence in the context of studying the economic dimensions of IFRS in the Arab economies.

Keywords

International accounting convergence ; IFRS; Economic Consequences; the economic markets efficiency; Arab countries.