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Progressing corporate governance disclosure in Egypt : current status and action plan
Samaha, Khaled - In: Corporate ownership & control : international … 10 (2012/13) 4, pp. 9-20
Persistent link: https://www.econbiz.de/10010225761
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Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges
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...
Persistent link: https://www.econbiz.de/10005754139
Cover Image
Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges
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...
Persistent link: https://www.econbiz.de/10008563919