Samaha, Khaled; Stapleton, Pam - In: Afro-Asian Journal of Finance and Accounting 1 (2008) 1, pp. 40-66
The contribution of this paper is to provide evidence, from a sample of 281 listed companies, about Egyptian convergence to international accounting. We construct indices to measure both disclosure and measurement/presentation convergence, and the impacts of education and training, tax, and...
