Corporate governance and FIRS in Saudi Arabia

In the present work, we have investigated the impact and characteristics of corporate governance and IFRS on the earning quality of Saudi Arabia. The contribution of the present work will be in defining moderating effects that are mandatory for the IFRS adaptation in Saudi Arabia. The earning quality can be characterized by ownership concentration and higher earning management. The research observed that IFRS adaption had some strong and positive effect on the earning management and earning persistence. The primary data will be collected through the previous interview and questionnaire related to the Saudi Companies and then the effect of each independent variable can be analyzed on the performance. The other factors identified in the study include IFRS adoption, the board size, board independence, and quality of audit. The significant effect over the financial performance of Saudi Arabia is also considered. One of the major contributions of the present analysis is to measure the combined effect of variables.