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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| Main Authors: | , , , |
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| Format: | Article |
| Language: | en |
| Published: |
Elsevier
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/115962/1/115962.pdf http://psasir.upm.edu.my/id/eprint/115962/ https://linkinghub.elsevier.com/retrieve/pii/S2405844024151687 |
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