Narrow search
Showing 1 - 10 of 71,147
Cover Image
Firm-specific determinants of the extent of compliance with international accounting standards in the corporate annual reports of companies listed on the Egyptian Stock Exchange: a...
Samaha, Khaled; Stapleton, Pamela - In: Afro-Asian Journal of Finance and Accounting 1 (2009) 3, pp. 266-294
). Although having an international audit firm is the dominant factor associated with disclosure and measurement/presentation … perspective may not be entirely applicable for de facto compliance in Egypt. Hence, it cannot be entirely inferred that listed …
Persistent link: https://www.econbiz.de/10008563915
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
convergence to international accounting. We construct indices to measure both disclosure and measurement/presentation convergence …
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
convergence to international accounting. We construct indices to measure both disclosure and measurement/presentation convergence …
Persistent link: https://www.econbiz.de/10008563919
Cover Image
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
Cover Image
Determinants of internet financial reporting : the case of real estate and development companies in the GCC region
Seissian, Lena A. - In: American journal of finance and accounting 8 (2024) 1, pp. 28-56
Persistent link: https://www.econbiz.de/10015060766
Cover Image
Accounting measures of historical assets "Situs Watu Gong" Malang
Achadiyah, Bety Nur; Mentari, Sriyani - 2022
Persistent link: https://www.econbiz.de/10013415041
Cover Image
Mandatory compliance by publicly listed companies in Malaysia
Akhtaruddin, M.; Haron, Hasnah - In: International Journal of Accounting, Auditing and … 8 (2012) 4, pp. 303-335
The purpose of this study is to examine the accounting standards compliance level among the public listed companies in Malaysia. It also investigates the corporate attributes (profitability, leverage ratio, type of industry, size of company and nature of external auditors) and corporate...
Persistent link: https://www.econbiz.de/10010670400
Cover Image
Adoption of new IFRS in Bangladesh : disclosure level and benefits
Akhter, Aziza - In: Mudra : journal of finance and accounting 9 (2022) 1, pp. 75-92
Persistent link: https://www.econbiz.de/10013415689
Cover Image
Liberalisation and the value relevance of accrual accounting information: evidence from the Johannesburg securities exchange
Negash, Minga - In: Afro-Asian Journal of Finance and Accounting 1 (2008) 1, pp. 81-104
Using panel data from 118 firms across a time period of 17 years and a battery of tests, this paper examines two research questions that pertain to the expected gains stemming from corporate information liberalisation through the adoption of international accounting (financial reporting)...
Persistent link: https://www.econbiz.de/10005754140
Cover Image
Liberalisation and the value relevance of accrual accounting information: evidence from the Johannesburg securities exchange
Negash, Minga - In: Afro-Asian Journal of Finance and Accounting 1 (2008) 1, pp. 81-104
Using panel data from 118 firms across a time period of 17 years and a battery of tests, this paper examines two research questions that pertain to the expected gains stemming from corporate information liberalisation through the adoption of international accounting (financial reporting)...
Persistent link: https://www.econbiz.de/10008563923