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010 a| 2022028729;

020 a| 9781032077918q| (hardback);

020 a| 9781032077932q| (paperback);

020 z| 9781003211556q| (ebook);

035 a| (WaSeSS)ssj0002713563;

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050 00 a| HD2741b| .A24 2022;

082 00 a| 658.4009532| 23/eng/20221024;

100 1 a| Abdelqader, Muath,d| 1981-?| UNAUTHORIZED;

245 10 a| Corporate governance and IFRS in the Middle Easth| [electronic resource] :b| compliance with international financial reporting standards /c| Muath Abdelqader, Tamer Darwish, Khalil Nimer.;

260 a| New York City :b| Routledge,c| 2022.;

263 a| 2212;

300 a| pages cm;

490 0 a| Routledge studies in corporate governance;

504 a| Includes bibliographical references and index.;

505 0 a| Introduction -- The GCC Context -- International Financial Reporting Standards (IFRS) -- Corporate Governance -- Corporate Governance and IFRS Compliance -- Theoretical Model of Corporate Governance and IFRS Compliance -- Measurement, IFRS Disclosure Index, and Data -- Empirical Results -- Discussion of Central Prepositions -- Synthesis and Conclusions.;

506 a| Available only to authorized users.;

520 a| "The rapid globalization of capital markets has increased attention toward examining the quality of the disclosure practices implemented by companies, as internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Given the expansion of trade and the openness to foreign capital markets, investment decisions became not limited only for local users, but also international users may need to access the financial information. The issuance of International Financial Reporting Standards (IFRS) to be used throughout the world aims to improve the comparability and understandability of financial statements, and hence, to enhance investment decisions through helping investors across the borders to invest in multinational companies. Although fluid and under-developed institutional arrangements remain central features of emerging markets, ensuring effective corporate governance mechanisms would indeed support companies in complying with IFRS - the latter imposes a challenge for companies operating in emerging markets. This book evaluates the differences in the level of compliance with IFRS across the GCC states, exploring the impact of corporate governance on the level of compliance with IFRS and presenting an empirical analysis of companies across the GCC. It makes an important contribution by providing a detailed empirical analysis of the interplay between corporate governance and IFRS in emerging market setting and highlights the way for future research. It will provide international business, management, and accounting and finance students and senior practitioners with a completely new and updated guide to the work in the field of corporate governance and IFRS compliance in emerging markets"--c| Provided by publisher.;

538 a| Mode of access: World Wide Web;

650 0 a| Corporate governancez| Persian Gulf Region.=| ^A249167;

650 0 a| Financial statementsz| Persian Gulf Region.=| ^A20211;

650 0 a| Corporationsz| Persian Gulf Regionx| Accounting.=| ^A28417;

650 0 a| Corporation reportsz| Persian Gulf Region.=| ^A26948;

655 0 a| Electronic books.=| ^A491897;

700 1 a| Darwish, Tamer K.=| ^A1295430;

700 1 a| Nimer, Khalil,d| 1975-?| UNAUTHORIZED;

856 40 z| Full text available from eBooks on EBSCOhostu| https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=3423393&scope=site&custid=s5822723&authtype=ip,shib;

856 40 z| Full text available from Taylor & Francis eBooksu| https://go.openathens.net/redirector/ecu.edu?url=https%3A%2F%2Fwww.taylorfrancis.com%2Fbooks%2F9781003211556;

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Corporate governance and IFRS in the Middle East compliance with international financial reporting standards / Muath Abdelqader, Tamer Darwish, Khalil Nimer.

Author/creator	Abdelqader, Muath, 1981-
Other author	Darwish, Tamer K.
Other author	Nimer, Khalil, 1975-
Format	Electronic
Publication Info	New York City : Routledge, 2022.
Description	pages cm
Supplemental Content	Full text available from eBooks on EBSCOhost
Supplemental Content	Full text available from Taylor & Francis eBooks
Subjects	Corporate governance--Persian Gulf Region. Financial statements--Persian Gulf Region. Corporations--Persian Gulf Region. --Accounting. Corporation reports--Persian Gulf Region.

Series	Routledge studies in corporate governance
Contents	Introduction -- The GCC Context -- International Financial Reporting Standards (IFRS) -- Corporate Governance -- Corporate Governance and IFRS Compliance -- Theoretical Model of Corporate Governance and IFRS Compliance -- Measurement, IFRS Disclosure Index, and Data -- Empirical Results -- Discussion of Central Prepositions -- Synthesis and Conclusions.
Abstract	"The rapid globalization of capital markets has increased attention toward examining the quality of the disclosure practices implemented by companies, as internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Given the expansion of trade and the openness to foreign capital markets, investment decisions became not limited only for local users, but also international users may need to access the financial information. The issuance of International Financial Reporting Standards (IFRS) to be used throughout the world aims to improve the comparability and understandability of financial statements, and hence, to enhance investment decisions through helping investors across the borders to invest in multinational companies. Although fluid and under-developed institutional arrangements remain central features of emerging markets, ensuring effective corporate governance mechanisms would indeed support companies in complying with IFRS - the latter imposes a challenge for companies operating in emerging markets. This book evaluates the differences in the level of compliance with IFRS across the GCC states, exploring the impact of corporate governance on the level of compliance with IFRS and presenting an empirical analysis of companies across the GCC. It makes an important contribution by providing a detailed empirical analysis of the interplay between corporate governance and IFRS in emerging market setting and highlights the way for future research. It will provide international business, management, and accounting and finance students and senior practitioners with a completely new and updated guide to the work in the field of corporate governance and IFRS compliance in emerging markets"-- Provided by publisher.
Bibliography note	Includes bibliographical references and index.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2022028729
ISBN	9781032077918 (hardback)
ISBN	9781032077932 (paperback)
ISBN	(ebook)

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Library	Location	Call Number	Status	Item Actions
	Electronic Resources	Online Content Full text available from eBooks on EBSCOhost Full text available from Taylor & Francis eBooks	✔ Available

Corporate governance and IFRS in the Middle East compliance with international financial reporting standards / Muath Abdelqader, Tamer Darwish, Khalil Nimer.

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