Financial reporting timeliness and the value relevance of earnings : evidence from banks in the MENA countries
Year of publication: |
2019
|
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Authors: | Ben Rejeb Attia, Mouna ; Lassoued, Naima ; Sassi, Houda |
Published in: |
The International trade journal. - London : Taylor & Francis, ISSN 1521-0545, ZDB-ID 2020078-X. - Vol. 33.2019, 3, p. 277-301
|
Subject: | Bank-specific variables | country-specific variables | financial reporting lag | future earnings response coefficient | value relevance | Gewinn | Profit | Jahresabschluss | Financial statement | MENA-Staaten | MENA countries | IFRS | Kapitaleinkommen | Capital income | Bilanzpolitik | Accounting policy |
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