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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 positive accounting approach
Samaha, Khaled; Stapleton, Pamela - In: Afro-Asian Journal of Finance and Accounting 1 (2009) 3, pp. 266-294
This paper examines the firm specific characteristics -- as a proxy for positive accounting research -- that are associated with the propensity of companies listed on the Cairo and Alexandria Stock Exchanges (CASE) to comply with the newly harmonised Egyptian Accounting Standards (EASs) issued...
Persistent link: https://www.econbiz.de/10005048977
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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 positive accounting approach
Samaha, Khaled; Stapleton, Pamela - In: Afro-Asian Journal of Finance and Accounting 1 (2009) 3, pp. 266-294
This paper examines the firm specific characteristics – as a proxy for positive accounting research – that are associated with the propensity of companies listed on the Cairo and Alexandria Stock Exchanges (CASE) to comply with the newly harmonised Egyptian Accounting Standards (EASs) issued...
Persistent link: https://www.econbiz.de/10008563915
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The extent of corporate governance disclosure and its determinants in a developing market : the case of Egypt
Samaha, Khaled; Dahawy, Khaled; Hussainey, Khaled; … - In: Advances in accounting : a research annual 28 (2012) 1, pp. 168-178
Persistent link: https://www.econbiz.de/10009571711
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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 positive accounting approach
Samaha, Khaled; Stapleton, Pamela - In: Afro-Asian Journal of Finance and Accounting : AAJFA 1 (2009) 3, pp. 266-294
Persistent link: https://www.econbiz.de/10003856201
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Compliance with International Accounting Standards in a National Context : Some Empirical Evidence from the Cairo & Alexandria Stock Exchange
Samaha, Khaled - 2008
The contribution of this paper is to provide evidence, from a sample of 281 companies, about Egyptian convergence to international accounting. We construct indices to measure both disclosure and measurement convergence, and the impacts of education and training, tax, and three company...
Persistent link: https://www.econbiz.de/10012772494