Adopting IFRS as a Moderating Variable on the Relationship Between Accounting Information and Market Responses

The purpose of this paper is to examine the impact adopting International Financial Reporting Standards (IFRS) on relationship between accounting information and market responses. We investigate IFRS adoption financial statements quality whether impact, if any, has a positive implication capital (especially, liquidity equity value). Data were collected from 147 non- firms listed Saudi exchange for period 2015-2019. findings show that disclosure increased because adoption. Moreover, results find improves increases share price exchange. Our have economic implications business environment.