ABSTRACT
This chapter aims to present the procedures that were implemented in analyzing the data and the statistical techniques employed in testing our propositions. This chapter starts with a presentation of the descriptive analysis of the level of compliance with International Financial Reporting Standards (IFRS) disclosure requirements for all of the Gulf Cooperation Council (GCC) countries together and for each country, aligned with a presentation of the descriptive analysis of the level of compliance with each standard of IFRS. It then highlights the descriptive statistics of the independent variables among all GCC countries. Thereafter, the chapter demonstrates the results of the multiple regression analysis.
