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)

تقرارت, يزيد; بكاي, أحمد

مجلة معهد العلوم الإقتصادية
Volume 23, Numéro 1, Pages 1179-1194
2020-07-03

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)

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.

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام . عابد يوسف .
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi .
pages 74-88.

تطورات المعايير المتعلقة بالأدوات المالية ما بين المعايير المحاسبية الدولية "ias/ifrs" والمعايير الدولية للتقارير المالية "ifrs" وأثر ذلك على تنشيط الاستثمار في سوق الأوراق المالية. Financial Instruments Standards Development Between Ias / Ifrs And The International Financial Reporting Standards (ifrs) And Its Impact On The Revitalization Of Investment In The Stock Market

بلال شيخي . منصور ناصر الرجى .
ص 7-20.

Challenges Of Adopting International Accounting Standards And International Financial Reporting Standards (ias, Ifrs), Algeria As An Example, A Literature Review.

Ahmed Chemseddine Bouarar .
pages 41-49.

Challenges Of Adopting International Accounting Standards And International Financial Reporting Standards (ias, Ifrs), Algeria As An Example, A Literature Review.

Ahmed Chemseddine Bouarar .
pages 5-14.

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)

Abstract

Keywords

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