Samaha, Khaled; Stapleton, Pamela - In: Afro-Asian Journal of Finance and Accounting 1 (2009) 3, pp. 266-294
This paper examines the firm specific characteristics -- as a proxy for positive accounting research -- that are associated with the propensity of companies listed on the Cairo and Alexandria Stock Exchanges (CASE) to comply with the newly harmonised Egyptian Accounting Standards (EASs) issued...