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Keywords: Saudi Arabian economy
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Journal Articles
Journal of Financial Reporting and Accounting (2022) 20 (5): 953–978.
Published: 19 August 2021
... performance IFRS Emerging markets Saudi Arabian economy Initial public offerings Our results confirmed a reduction in IPO underpricing for bank and insurance IPOs (mandating group) by as much as 258% post the IFRS mandate. This finding supported the claim that the IFRS could enhance the accounting...
