Vol. 19, N°3 (2024)

124

96

The impact of applying international financial reporting standards on the financial statements of Saudi companies : An applied study on Saudi telecom company STC

Résumé

This study aimed to identify the impact of applying International Financial Reporting Standards (IFRS) on the financial statements of Saudi companies listed on the Saudi Stock Exchange (Tadawul). Specifically, the Saudi Telecom Company (STC) from 2015 to 2019. In order to achieve the objectives of the study and in order to reach the desired goals and fully understand the aspects of the research, the descriptive method was used to narrate the facts related to financial statements and IFRS through the use of scientific sources and the analytical method was used in studying and analyzing the data in order to identify the impact of applying IFRS on the financial statements of STC. The statistical analysis program (SPSS) was used as one of the statistical analysis tools to analyze the financial statements and the study variables were measured through the triple equation (DuPont model), Correlation Test and Regression Analysis. The results showed that there is a statistically significant effect between the application of IFRS on financial statements before and after the application of IFRS.

Comment citer cet article

ساره محمد العزيري و ملاك عبد الكريم بركات (2024) " أثر تطبيق معايير التقارير المالية الدولية على القوائم المالية في الشركات السعودية : دراسة تطبيقية على شركة الاتصالات السعودية " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 3 سبتمبر ، ص21-35