IFRS adoption, firms' investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms

WS Alruwaili, AD Ahmed, M Joshi - International Journal of …, 2023 - emerald.com
Purpose Under a gradual long-term plan of the Saudi Stock Market (TADWUAL) from 2016,
Saudi Arabia decided to work with International Financial Reporting Standards (IFRS) board …