The expected impact of IFRS adoption on Saudi Arabia based on lessons from other countries: A focus on the telecommunication Business
Globalization of the world economies is increasing continuously. As a result, the International Financial Reporting Standards (IFRS) is gaining importance day after day. Since Saudi Arabia has joined the Group of Twenty Finance Ministers and Central Bank Governors (G-20) three years ago, hence it is expected that Saudi authorities will expand the country‟s level of adoption of the IFRS. This paper presents the early results of an on-going research related to the expected impacts of the IFRS on Saudi businesses with a particular emphasis on the telecommunication business.
A burgeoning area of research in the field of accounting concerns the impact of social ties on the quality of financial reporting. No research, however, has studied the impact of the link between…
Globalization of the world economies is increasing continuously. As a result, the International Financial Reporting Standards (IFRS) is gaining importance day after day.