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Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards

Chamisa, Eddie; Mangena, Musa; Ye, Guanlan - In: Journal of accounting in emerging economies : JAEE 2 (2012) 2, pp. 162-187

Persistent link: https://www.econbiz.de/10009574392

Financial Reporting in Hyperinflationary Economies and the Value Relevance of Accounting Amounts : Hard Evidence from Zimbabwe

Chamisa, Eddie - 2018

We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms listed on the Zimbabwe Stock Exchange from 2000–2005, we find that both sets of amounts are value relevant but HC...

Persistent link: https://www.econbiz.de/10012917259

Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies : a content analysis and stakeholder views

Abdo, Hafez; Mangena, Musa; Needham, Graham; Hunt, David - In: Accounting forum : advancing the interdisciplinary and … 42 (2018) 4, pp. 341-358

Persistent link: https://www.econbiz.de/10011962839

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts : hard evidence from Zimbabwe

Chamisa, Eddie; Mangena, Musa; Pamburai, Hamutyinei Harvey - In: Review of accounting studies 23 (2018) 4, pp. 1241-1273

Persistent link: https://www.econbiz.de/10011936521

Accounting practices and regulations for extractive industries : a framework for harmonisation

Abdo, Hafez; Owusu, Freeman Brobbey; Mangena, Musa - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 147-180

Persistent link: https://www.econbiz.de/10014506460