لخّصلي

By this token; To what extent does the mandatory application of international accounting standards affect the determination and measurement of the zakat base, and How the zakat base affects determining the corporate financial value of the Saudi listed firms, consequently, the gap and contribution of this research take its foundations because of the rare literatures that measure and test these relations; International Financial Reporting Standards (IFRS), Zakat base, and corporate (firm) financial value together in Saudi Arabian business market.

The Saudi market has a special nature as an emerging market, especially concerning local accounting standards in terms of the cultural and religious nature of investors and business companies, which relate to the calculation of zakat, which created some challenges in how to adapt the zakat base to comply with international accounting standards, and thus how to The impact of the commitment to applying international standards on determining and calculating the zakat base for business companies and disclosing them in the financial statements, and how this also affected the financial value of companies listed on the Saudi Stock Exchange over the previous years, especially since the goal of applying these standards was to increase the efficiency of the financial market and thus Increase the flow of local and international investments. By this token; To what extent does the mandatory application of international accounting standards affect the determination and measurement of the zakat base, and How the zakat base affects determining the corporate financial value of the Saudi listed firms, consequently, the gap and contribution of this research take its foundations because of the rare literatures that measure and test these relations; International Financial Reporting Standards (IFRS), Zakat base, and corporate (firm) financial value together in Saudi Arabian business market.