... of institutional influences in emerging markets. Originality/value The study contributes to the literature by extending institutional theory to risk reporting practices in Saudi Arabia and providing insights into how legitimacy, coercion, and professional norms interact with firm characteristics. The findings...

...Sara Bakr; Christopher Napier Purpose The paper investigates to what extent owners and managers of SMEs in Saudi Arabia have accepted the introduction of International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). Design/methodology/approach The research...

... of an emerging economy. In the context of Saudi Arabia’s emerging economy, characterized by a monarchy system, to what extent are political and state representations (royal family and government directors) on the board associated with ARL? Examining a sample of non-financial firms listed on the Saudi Stock...

...Sarah Chehade; David Procházka Purpose The paper aims to provide empirical evidence of the impact of IFRS adoption on the value relevance of accounting information in the emerging market of Saudi Arabia. Design/methodology/approach The sample consists of 98 non-financial listed firms operating...

...Mohieddin Salem Grada Purpose This paper investigates whether the introduction of the 2006 corporate governance code and subsequent amendments constrain corporate earnings management (EM) practices amongst listed companies in Saudi Arabia. Design/methodology/approach Accounting and corporate...