Abdulrahman, Najla Ibrahim, and Elaf Naser Algarni. “The Effect of Converting to Internal Financial Reporting Standards on The Financial Performance of Saudi Joint-Stock Companies”. Journal of Economic, Administrative and Legal Sciences 5, no. 1 (January 30, 2021): 78–66. Accessed December 20, 2025. https://ajsrp.ojsexpert.com/index.php/jeals/article/view/3214.