Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations

Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations

Article ID

C: FINANCERATPE

Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations

Dr. Fahad Sulaiman M Alnafea Qassim University

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Abstract

This study aims to study the Earnings management in light of the shift to International Financial Reporting Standards (IFRS) through a field study, which has occurred in Saudi jointstock companies. Through research, I achieved several results, such as: That there is change expected to happen in Earnings management in light of the shift to International Financial Reporting Standards (IFRS) via:

Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations

Authors

Dr. Fahad Sulaiman M Alnafea Qassim University

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How to Cite

Dr. Fahad Sulaiman M Alnafea. 2020. “. Global Journal of Management and Business Research – C: Finance GJMBR-C Volume 20 (GJMBR Volume 20 Issue C5): .

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

GJMBR Volume 20 Issue C5
Pg. 1- 19

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Classification

GJMBR-C Classification: JEL Code: F30

Submission Received December 7, 2019
Accepted January 3, 2020
Published January 15, 2020

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Total Views: 2242

Total Downloads: 1093

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