العلاقة بین موشرات تنافسیة اقتصادیات الدول وتطبیق المعاییر الدولیة للتقاریر المالیة فی الدول العربیة

There is difference between arab countries in the level of application of ifrs, this difference is mainly due to the legislative and legal specificities of each country, in addition, the factors that affect the application vary from country to country so it is difficult to generalize to other countries. in this study, we focused on the economic factors through the competitive indicators of the arab countries including the index of economic freedom, the global competitiveness index and the ease ofbusiness index. we concluded that these indicators have an impact on the adoption of ifrs in the arab countries.