Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition
Ines Kateb
Abstract:Purpose
The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.
Design/methodology/approach
Using a panel data set of 135 Saudi companies over an eight-year period, covering fou… Show more
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