ABSTRACT
Based on a comprehensive empirical exercise of the theoretical model presented in chapter 6, this chapter aims to discuss key findings of the central proportions in relation to corporate governance and international financial reporting standards (IFRS). A thorough discussion of each proposition is presented in light of the relevant theoretical strands and related empirical work from the existing literature. This chapter locates the practice of corporate governance and IFRS in the Gulf Cooperation Council region within the wider institutional context, and further discusses similarities with and differences from other emerging markets.
