IFRS adoption, firms’ investment efficiency and financial reporting quality : a new empirical assessment of moderating effects from Saudi listed firms
Year of publication: |
2023
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Authors: | Alruwaili, Waleed S. ; Ahmed, Abdullahi Dahir ; Joshi, Mahesh |
Published in: |
International journal of accounting and information management. - Bradford : Emerald, ISSN 1758-9037, ZDB-ID 2406360-5. - Vol. 31.2023, 2, p. 376-411
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Subject: | Disclosure quality | IFRS adoption | Investment efficiency | Saudi listed firms | Unternehmenserfolg | Firm performance | IFRS | Saudi-Arabien | Saudi Arabia | Aktiengesellschaft | Listed company | Jahresabschluss | Financial statement | Bilanzpolitik | Accounting policy |
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