The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model

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The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model

This paper examines the influence of the new 15 % Value Added Tax (VAT) enforcement on non-financial listed companies in Saudi Arabia. By comparing financial data from 2019, before the VAT implementation and the COVID-19 pandemic, with data from 2020, during both the VAT increase and the pandemic, t...

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Bibliographic Details
Main Authors:	Al-Otaibi, Mohammed Ibrahim, Mohd Nor, Normaziah, Yusri, Yusniyati, Guzaiz, Nedaa
Format:	Article
Language:	English
Published:	Elsevier 2024
Online Access:	http://psasir.upm.edu.my/id/eprint/115962/ http://psasir.upm.edu.my/id/eprint/115962/1/115962.pdf

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