强制采用《国际财务报告准则》对沙特银行业绩的影响

Q3 Economics, Econometrics and Finance

WSEAS Transactions on Business and Economics Pub Date : 2024-01-23 DOI:10.37394/23207.2024.21.48

Mona Hassabelrasoul Mohammad, Lamia S. Shehab, Hela Turki, Zahra Tajuddin Abdelgader Ali

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引用次数: 0

摘要

本研究旨在确定《国际财务报告准则》的强制应用对沙特阿拉伯银行业 2012 年至 2021 年期间的财务和市场表现的影响。研究结果表明，《国际财务报告准则》的强制应用与各项利率、股本回报率和资产回报率之间没有关系，而与每股收益之间存在反向关系。在对市场表现的影响方面，研究认为，《国际财务报告准则》的强制应用与交易量和交易额之间没有关系，而与增长率之间存在正相关关系。研究将这些结果归因于几个原因，其中最重要的原因是沙特阿拉伯按照沙特阿拉伯货币管理局（SAMA）严格的执行程序逐步应用《国际财务报告准则》。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Impact of IFRS Mandatory Adoption on the Performance of Saudi Banks

The study aims to determine the impact of IFRS mandatory application on financial and market performance, in the Saudi Arabian banking sector for the period from 2012 to 2021. The results of this study show that there is no relationship between the IFRS mandatory application and each of the rates, return on equity, and return on assets, while there is an inverse relationship with earnings per share. In terms of the effect on the market performance, the study concluded that there is no relationship between the IFRS mandatory application and each of the volume and value of trading, and there is a positive relationship on the growth rate. The study attributed these results to several reasons, the most important of which is the gradual application of the IFRS, which was followed by Saudi Arabia, in accordance with strict executive procedures from the Saudi Arabian Monetary Authority (SAMA).

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来源期刊

WSEAS Transactions on Business and Economics Economics, Econometrics and Finance-Economics and Econometrics

CiteScore

1.50

自引率

0.00%

发文量

180

期刊介绍： WSEAS Transactions on Business and Economics publishes original research papers relating to the global economy. We aim to bring important work using any economic approach to a wide international audience and therefore only publish papers of exceptional scientific value that advance our understanding of finances. The research presented must transcend the limits of case studies, while both experimental and theoretical studies are accepted. While its main emphasis is economic, it is a multi-disciplinary journal and therefore its content mirrors the diverse interests and approaches of scholars involved with the international dimensions of business, economics, finance, history, law, marketing, management, political science, and related areas. It also welcomes scholarly contributions from officials with government agencies, international agencies, and non-governmental organizations.