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首页> 外文会议>International Conference on Data Analytics for Business and Industry: Way Towards a Sustainable Economy >An Empirical Examination on the Degree of Accounting Harmonization of PPE and Inventory
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An Empirical Examination on the Degree of Accounting Harmonization of PPE and Inventory

机译：PPE和库存会计协调程度的实证检查

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This study aims mainly to investigate the level of accounting harmonization on two main areas in accounting, valuation, and depreciation methods of property plant equipment (PPE), and valuation and costing of inventories. This empirical investigation includes three GCC countries, Kingdom of Bahrain, Kingdom of Saudi Arabia (KSA) and United Arab Emirates (UAE). To achieve the main objective of the study, "I" index, which was developed by [1] was employed to measure the accounting harmonization on a sample of 139 listed non-financial firms in the three countries (17 firms from Bahrain, 76 firms from KSA, and 46 firms from UAE) for a three-year period, 2016 -2018. The results of the study showed that there is a high level of accounting harmonization among the three countries in choosing the method of valuation and depreciation of PPE and inventory valuation, however, we found above moderate level of accounting harmonization in inventory costing.
机译：本研究主要旨在调查地产厂设备（PPE）的会计，估值和折旧方法中的两个主要领域的会计协调水平，以及库存估值和成本计算。该实证调查包括三个GCC国家，巴林王国，沙特阿拉伯王国（KSA）和阿拉伯联合酋长国（阿联酋）。为实现该研究的主要目标，[1]制定的“I”指数被雇用，以衡量三个国家139名上市非金融公司的样本的会计协调（来自巴林，76家公司的17家公司从ksa和46家公司到阿联酋）为期三年，2016年至2018年。该研究的结果表明，三国在选择估值和贬值的方法和库存估值方面有一个高水平的会计协调，但是，我们发现库存成本中的中度会计协调水平。

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