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The purpose of this study is to explore the impact of Joule heating, slip conditions, Dufour and Soret effects on three-dimensional magneto-convection of nanoliquid over a rotating surface in the existence of thermal radiation, viscous dissipation and internal heat generation/absorption.

The considered physical system is modelled by a set of partial differential equations (PDEs) with conditions at surface. Then, the nonlinear PDEs are altered into a system of ordinary differential equations and they are solved numerically by the Runge−Kutta−Fehlberg method. Plotting the collected velocity, temperature and solute concentration characteristics allows one to see how relevant parameters affect the results. Calculations are made for skin friction and the rate of heat and mass transfer.

The outcomes are portrayed in the form of tables and graphs with a wide range of parameter involved in the study. It is observed that the local thermal energy transfer rate enriches on increasing the value of both thermal and solute slips. The solutal slip parameter suppresses the solute transport rate and thermal slip supports the solute transport.

Combining the Dufour and Soret effects is used in oil reservoirs, binary alloy solidification and isotope separation in mixtures of gases. Heat exchangers, nuclear reactors and thermal engineering can all benefit from the usage of nanofluid with Joule heating.

This study is mainly useful for thermal sciences and chemical engineering.

The investigation of the effects of slip circumstances and Joule heating on magnetohydrodynamic rotating nanoliquid stream with thermal radiation and cross-diffusion makes this work unique. The discoveries produced are valuable and distinctive, and they have applications in many areas of thermal science and technology.

This study aims to investigate numerically the impact of the three-dimensional convective nanoliquid flow on a rotating frame embedded in the non-Darcy porous medium in the presence of activation energy. The cross-diffusion effects, i.e. Soret and Dufour effects, and heat generation are included in the study. The convective heating condition is applied on the bounding surface.

The control model consisted of a system of partial differential equations (PDE) with boundary constraints. Using suitable similarity transformation, the PDE transformed into an ordinary differential equation and solved numerically by the Runge–Kutta–Fehlberg method. The obtained results of velocity, temperature and solute concentration characteristics plotted to show the impact of the pertinent parameters. The heat and mass transfer rate and skin friction are also calculated.

It is found that both Biot numbers enhance the heat and mass distribution inside the boundary layer region. The temperature increases by increasing the Dufour number, while concentration decreases by increasing the Dufour number. The heat transfer is increased up to 8.1% in the presence of activation energy parameter (E). But, mass transfer rate declines up to 16.6% in the presence of E.

The applications of combined Dufour and Soret effects are in separation of isotopes in mixture of gases, oil reservoirs and binary alloys solidification. The nanofluid with porous medium can be used in chemical engineering, heat exchangers and nuclear reactor.

This study is mainly useful for thermal sciences and chemical engineering.

The uniqueness in this research is the study of the impact of activation energy and cross-diffusion on rotating nanoliquid flow with heat generation and convective heating condition. The obtained results are unique and valuable, and it can be used in various fields of science and technology.

This study aims to examine the economic consequences of the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia. More specifically, the study examines the impact of the mandatory adoption of IFRS on the accounting-based performance measures.

Data on study variables were obtained manually from the published financial statements of 67 of listed companies in the Saudi stock market during the period 2014–2019. The study addressed the research hypotheses by comparing the accounting-based performance measures computed under the Saudi accounting standards for three years (2014–2016) before the mandatory adoption of IFRS and the corresponding three years (2017–2019) after the mandatory adoption of IFRS. The Mann–Whitney U Test was used to investigate the significance of differences between the values of performance measures in the pre- and post-mandatory adoption periods.

The findings of the study revealed that there were no significant differences between the values of accounting-based performance measures related to the three performance categories (i.e. profitability, liquidity and leverage) in the post-mandatory adoption period (IFRS) compared to the values of these measures in the pre-mandatory adoption period (Saudi accounting standards).

The results of the study indicated that there is a good convergence between the Saudi accounting standards that were implemented before 2017 and the IFRS that began to be applied starting from 2017. This convergence resulted in a low significant impact of IFRS on the financial statements of companies and then on the accounting-based performance measures calculated from them. However, this study suffers from some limitations, the most important of which is the small sample size as a result of the small number of listed companies in the Saudi market during the study period.

Although the impact of the adoption of IFRS have always been a subject of intense research in developed countries, the study of the impact of the adoption of IFRS in developing countries still limited. This study contributes to the literature by examining the economic consequences of adopting IFRS in Saudi Arabia as one of developing countries.