Sarah Chehade

Disertační práce

Assessing the Impacts of IFRS Adoption in Emerging Economies: Evidence from Saudi Arabia

Assessing the impacts of IFRS adoption in Emerging Economies: Evidence from Saudi Arabia
Anotace:
In 2012, the road map for the transition to International Financial Reporting Standards (IFRS) entitled “SOCPA Project for the transition to International Accounting and Auditing Standards” was proposed by the Saudi Organization for Certified Public Accountants (SOCPA) alongside the Saudi Arabian Monetary Authority (SAMA) and the Capital Market Authority (CMA). Under this convergence plan, the effective …více
Anotace:
tegration and GMM regression analysis reveal that the IFRS adoption does not support the FDI inflows. However, the results of the GLM estimation technique indicate that the adoption of a single set of accounting standards, IFRS, positively and significantly affect the stock market development of Saudi Arabia and three other GCC countries under study. This thesis contributes to the ongoing discussion …více
Abstract:
In 2012, the road map for the transition to International Financial Reporting Standards (IFRS) entitled “SOCPA Project for the transition to International Accounting and Auditing Standards” was proposed by the Saudi Organization for Certified Public Accountants (SOCPA) alongside the Saudi Arabian Monetary Authority (SAMA) and the Capital Market Authority (CMA). Under this convergence plan, the effective …více
Abstract:
co-integration and GMM regression analysis reveal that the IFRS adoption does not support the FDI inflows. However, the results of the GLM estimation technique indicate that the adoption of a single set of accounting standards, IFRS, positively and significantly affect the stock market development of Saudi Arabia and three other GCC countries under study. This thesis contributes to the ongoing discussion …více
 
 
Jazyk práce: angličtina
Datum vytvoření / odevzdání či podání práce: 15. 2. 2024

Obhajoba závěrečné práce

  • Obhajoba proběhla 10. 4. 2024
  • Vedoucí: David Procházka
  • Oponent: Malek Alsharairi, Nadia Albu

Citační záznam

Plný text práce

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Instituce archivující a zpřístupňující práci: Vysoká škola ekonomická v Praze
https://vskp.vse.cz/eid/92028