Accounting and Financial Management

Our PhD students

Amal Yamani

  • Role Title: PhD student
  • Address: Richmond Building Portland Street Portsmouth PO1 3DE
  • Telephone: tbc
  • Email:
  • Department: Accounting and Financial Management
  • Faculty: Portsmouth Business School


Nationality: Saudi Arabian        Director of studies:  Khaled Hussainey             Year of graduation: 2020

The Adoption of IFRS: Financial Statement Effects, Level of Compliance and Value Relevance in Saudi Arabia Bank and Insurance Firms

Transferring from the International Accounting Standards (IAS) to the International Financial Reporting Standards (IFRS) has become an interesting issue in the last two decades. However, several factors that prevented many countries to adopt the IFRS right away.

The current study tries to explore and identify three different dimensions: the impact of the mandatory IFRS adoption on financial statements, the compliance with the IFRS mandatory disclosures, and the value relevance of accounting. This research purposes to examine the issues related to the mandatory adoption of the IFRS by bank and insurance sectors in Saudi Arabia.