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Adopting IFRS as a Moderating Variable on the Relationship Between Accounting Information and Market Responses: An Empirical Evidence from The Saudi Capital Market

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  • Alaa Deef

    (Tanta University, Egypt)

  • Mohamed Sami Radi

    (Tanta University, Egypt)

Abstract

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

Suggested Citation

  • Alaa Deef & Mohamed Sami Radi, 2022. "Adopting IFRS as a Moderating Variable on the Relationship Between Accounting Information and Market Responses: An Empirical Evidence from The Saudi Capital Market," International Journal of Customer Relationship Marketing and Management (IJCRMM), IGI Global, vol. 13(1), pages 1-15, January.
    • Handle: RePEc:igg:jcrmm0:v:13:y:2022:i:1:p:1-15
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    References listed on IDEAS

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    1. Sergey Revyakin & Alvaro da Rocha, 2021. "An Empirical Investigation Of E-Government Adoption In Russia: Access, Rights, Trust And Citizens Experience," Public administration issues, Higher School of Economics, issue 5, pages 137-160.
    2. Isaac Kofi Mensah, 2020. "The Impact of Political Trust on E-Government Services Adoption," International Journal of Technology Diffusion (IJTD), IGI Global, vol. 11(4), pages 27-47, October.
    3. Ahmad A. Rabaa'i, 2017. "The use of UTAUT to investigate the adoption of e-government in Jordan: a cultural perspective," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 24(3), pages 285-315.
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