An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member States

By B. Al-Shammari, Philip Brown, A. Tarca. 2008

302 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/e3f1cc5f28787bb9f690e9a72b64135e31d4a558

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In Accounting

1. Fatima Alali
2. P. S. Foote

Citations in the corpus

• The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market (2012, background): “Al-Shammari et al. (2008) indicate that the average level of 1 Because the data is unavailable for the firms before the market inception (i.e. pre-mandatory IFRS adoption period), we are unable to compare the value relevance of accounting information under IFRS with a preadoption period.”