The Level of Compliance with International Accounting Standard IAS 18 by Listed Firms in Bahrain
نویسندگان
چکیده
منابع مشابه
An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states
This study investigates the extent of compliance with international accounting standards (IASs) by companies in the Gulf Co-Operation Council (GCC) member states (Bahrain, Oman, Kuwait, Qatar, Saudi Arabia, and the United Arab Emirates). Based on a sample of 137 companies (436 company-years) we find that compliance increased over time, from 68% in 1996 to 82% in 2002. Despite strong economic an...
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The study aims to reveal that a valid and effective standard, which formerly issued, may reflect the needs and expectation of few interested powerful bodies due to the neutral comments and dearth of lobbyists in the process of setting the standard. The research investigates the working of the IASB, by exploring the standard setting process specifically in relation to the standard on busines...
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ژورنال
عنوان ژورنال: Journal of Investment and Management
سال: 2015
ISSN: 2328-7713
DOI: 10.11648/j.jim.20150405.22