The Impact of International Financial Reporting Standards on Aggressive Accrual: Evidence from Saudi Security Exchange

Purpose: This study investigated the impact of international financial reporting standards on aggressive accrual. The distinguishing feature this research is recent adoption in one most important economies and emerging markets world; Saudi Security Exchange (Tadawul). Theoretical framework: One issue that has dominated accounting for many years mandatory IFRS adoption. More specifically, figures, notably accruals. Most studies document mixed effects resulting from Design/methodology/methodology: focuses Kingdom Arabia's Financial Market due to by companies 2017, using 781 firm-year observations. Our sample will cover 6 2014-2019, three before (2014-2015-2016) after (2017-2018-2019). Find: findings were consistent with previous literature. shows a decrease aggressiveness accruals adopting standards. concluded listed Stock (Tadawul), especially standards, do not often provide inflated reports distractions could lead customers making irrational decisions. Research, practical social implications: put spotlight Aggressive Accrual markets, such as Market. Therefore, provides an exciting opportunity advance setters’ knowledge quality markets. Originality/value: first use around worth noting apart prior literature, no was devoted accrual