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The Influence of the IASB Role in IFRSs Developing for Efficiency Activation of the World’s Capital Markets: Applied Analytical Study

Journal of Administrative and Economics Science

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Title The Influence of the IASB Role in IFRSs Developing for Efficiency Activation of the World’s Capital Markets: Applied Analytical Study
 
Creator Gomaa, Ahmed H.
 
Description Presented Paper in  International Financial Reporting Standards (IFRS) Conference - Challenges & Opportunities 1st – 2nd May, 2012  Organized by College of Business & Economics, Qassim University ، Saudi ArabiaAbstract. The study seeks to investigate, the IASB role in IFRSs developing for efficiency activation of world capital markets (1973-2011) and measuring the effect of applying IFRSs for efficiency activation of  (ASE)  Amman  Stock  Exchange  (1978-2010).Using  Mann-  Whitney/Wilcoxon  Test  to  measure  the effect of applying the IFRSs, on the sectors` trading value at the first and second markets, the weighted price index, annual trading in the bonds market and the number of transactions between (1978-1988) and (1989-2010)  on  ASE.The  study  shows  that  there  are  positive  and  significant  differences  in  the  sectors` trading value at the first and second markets, the weighted price index, annual trading in the bonds market and  the  number  of  transactions  due  to  IFRSs  application  in  the  public  shareholding  companies.The findings  of  the  study  are  useful  for  investors,  shareholders,  financial  analysts  and  other  market participants as they provide information about the impact of IFRS implementation per major sector and market  index.  The  study  also  contributes  to  the  change  and  development  of  studies  curriculum  (Pre-Qulification)  in  the  accounting  departments  in  Arab  universities  to  cope  with  new  developments  in IFRSs.  Keywords: International Accounting Standard Board (IASB) - International Financial Reporting Standard (IFRSs) - International Accounting Standard (IAS) - Amman Stock Exchange (ASE).
 
Publisher Qassim University Academic Publishing and translation
 
Contributor —
 
Date 2012-04-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://publications.qu.edu.sa/ojs/index.php/economic/article/view/510
 
Source Journal Of Administrative And Economics Science; Vol 5, No 2
 
Language eng
 
Relation http://publications.qu.edu.sa/ojs/index.php/economic/article/view/510/496