DSpace
 

Depot Institutionnel de l'UMBB >
Publications Scientifiques >
Publications Nationales >

Veuillez utiliser cette adresse pour citer ce document : http://dlibrary.univ-boumerdes.dz:8080/handle/123456789/12625

Titre: The importance of adopting IFRS in emerging financial markets = في الأسواق المالية الناشئةIFRS أهمية تبني
Auteur(s): Chabani, Madjid
Saidani, Mouhamed Said
Bekkaye, Ahmed
Mots-clés: Globalization
financial markets
International accounting convergence
IFRS
Economic Consequences
Arab Countries
Date de publication: 2018
Editeur: Université M'Hamed Bougara Boumerdes /Laboratoire de recherche avenir de l’économie algérienne hors hydrocarbure
Collection/Numéro: Revue scientifique Avenir économique/ Vol.6, n°01( 2018);pp. 275-290
Résumé: Purpose: The study aimed at revealing the nature of the relationship between the efficiency of Arab financial markets and the quality of Arab financial reporting environment after adoption IFRS during the period 2009 - 2018. Approach: For study this relationship, the paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate in four main areas: Financial market development DFS, Ease of access to loans EAL, Financing through local equity market FTLEM, Venture capital availability VCA, by using the Eviews.7 program to study three main models: Pooled Regression Model, Fixed Effect Model, Random Effect Model. Findings: The results showed a long run relationship between the quality of the Arab financial reporting environment and the efficiency of the Arab financial markets in all indicators and same period. Originality: This is the first study that we are aware of to directly examine this relation in Arab financial markets, thus, this paper provides new empirical evidence in Arab Economies for increase resource allocation efficiency. Our results are also particularly relevant for policy decisions in light of the increased interest by Domestic and international investors on Arab region
URI/URL: https://www.asjp.cerist.dz/en/article/80394
http://dlibrary.univ-boumerdes.dz:8080/handle/123456789/12625
ISSN: 2352-9660
Collection(s) :Publications Nationales

Fichier(s) constituant ce document :

Fichier Description TailleFormat
the-importance-of-adopting-ifrs-in-emerging-financial-markets.pdf1,74 MBAdobe PDFVoir/Ouvrir
View Statistics

Tous les documents dans DSpace sont protégés par copyright, avec tous droits réservés.

 

Valid XHTML 1.0! Ce site utilise l'application DSpace, Version 1.4.1 - Commentaires