Al-Shammari, Bader; Brown, Philip; Tarca, Ann - In: The International Journal of Accounting 43 (2008) 4, pp. 425-447
This study investigates the extent of compliance with international accounting standards (IASs) by companies in the Gulf Co-Operation Council (GCC) member states (Bahrain, Oman, Kuwait, Qatar, Saudi Arabia, and the United Arab Emirates). Based on a sample of 137 companies (436 company-years) we...