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AuthorDouban, Said M.
AuthorAl Sowaidi, Saif S.
Available date2009-11-25T12:43:15Z
Publication Date1996
Publication NameJournal of Administrative Sciences and Economics
CitationJournal of Administrative Sciences and Economics, 1996, Vol. 7, Pages 3-30.
URIhttp://hdl.handle.net/10576/6907
AbstractEconomic agents tend to maximize their welfare given a set of information, and for investors, accounting data constitute an essential element of the set. Moreover, if this set is homogeneous, comparisons can easily be established, thus inflecting positively on allocation of resources. Although there is an economic agreement endorsed by the member states of the Gulf Cooperation Council, obstacles remain to be overcome, so as to fulfill the objectives of the agreement. It is argued in the present paper that, harmonization of accounting would, enhance the pace toward increasing trade and investment between these states. The present state of applying nondomestic accounting practices, is seen as a force which has the potentials of encouraging the Gulf states to develop their customized accounting practices. However, some forces may work in the opposite direction.
Languageen
PublisherQatar University
SubjectEconomics
TitleMaking the Economic Agreement Between Gulf Countries Valuable: The Way Forward for the Harmonization of their Corporate Financial Reporting
TypeArticle
Pagination3-30
Volume Number7


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