A PhD Dissertation at the University of Basrah discusses “the impact of international financial reporting standards (IFRS) and institutional factors on conditional conservatism”

A PhD Dissertation at the University of Basrah discusses “the impact of international financial reporting standards (IFRS) and institutional factors on conditional conservatism”:
A PhD dissertation discussed in accounting at the University of Basrah 5/10/2023, “The impact of international financial reporting standards (IFRS) and institutional factors on conditional conservatism” - a study in selected sample companies from Middle Eastern and North African countries.
The researcher's dissertation ((Majed Ahmed Muhammad Al-Ansari)) aims to shed light on the impact of applying international financial reporting standards on conditional conservatism in the financial reports of all non-financial industry sector companies registered in the stock market in three countries (the UAE, Saudi Arabia, and Egypt) and to know the impact of institutional factors on Conditional accounting conservatism. 
The results resulted in a decrease in the level of conditional conservatism in the financial reports of companies in the UAE non-financial industry sectors after their application of international financial reporting standards, and the absence of an impact of international financial reporting standards on the conditional conservatism in the financial reports of companies in the Saudi non-financial industry sectors.