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The usefulness of accounting information; evidence from the Egyptian market

Hassan, Omaima; Power, David M. - In: Qualitative Research in Financial Markets 1 (2009) September, pp. 125-141

-looking information. This type of preference reflects the information environment in Egypt, where mandatory disclosure is comprehensive … and other sources of information are less common. Since mandatory information in Egypt tends to be historic and …

Persistent link: https://www.econbiz.de/10008492081

Disclosure practices in Egypt: what are factors beyond the low level?

Ismail, Tariq H.; Shehata, Nermeen F. - In: International Journal of Economics and Accounting 3 (2012) 3/4, pp. 264-275

In Egypt, as one of the emerging markets, mandatory disclosure of financial information on annual reports has attracted … the major reason behind the low disclosure practices found in Egypt overcoming the efforts exerted by regulators …

Persistent link: https://www.econbiz.de/10010669451

The stock market's reaction to accounting information : the cases of Chile and Peru

Melgarejo, Mauricio; Montiel, Eduardo L.; Sanz, Luis - In: Journal of accounting in emerging economies : JAEE 6 (2016) 3, pp. 254-268

Persistent link: https://www.econbiz.de/10011616729

The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets foll...

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...

Persistent link: https://www.econbiz.de/10011260479

The valuation of earnings components by the capital markets. An international comparison

Callao Gastón, Susana; Cuéllar Fernández, Beatriz; … - Facultad de Economía y Empresa, Universidad de Zaragoza - 2003

Over the last decade we have witnessed an increasing process of globalisation in economic activity, in which the capital markets have inevitably been involved. Against this background, this paper presents a comparative study of the relevance of earnings and their components (operating, financial...

Persistent link: https://www.econbiz.de/10010627598

The stock market’s reaction to accounting information: the cases of Chile and Peru

Melgarejo, Mauricio; Montiel, Eduardo; Sanz, Luis - In: Journal of Accounting in Emerging Economies 6 (2016) 3, pp. 254-268

Purpose – The purpose of this paper is to analyze the stock price and volume reactions around firms’ earnings announcement dates in two Latin American stock markets: Chile and Peru. Design/methodology/approach – This study uses multivariate regression analysis to determine the impact of...

Persistent link: https://www.econbiz.de/10014839655