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The value relevance of unrealized gains and losses recognized under IAS 39 : Evidence from Kuwait

A. El Shamy, Mostafa; Al-Hajri, Meshari; Al-Bassam, Sadik - In: International Journal of Commerce and Management 24 (2014) 4, pp. 355-366

Purpose – The study aims to examine the role of unrealized gains and losses recognized under international accounting standards (IAS) 39 in explaining stock prices for investment companies listed on the Kuwait Stock Exchange (KSE), and how the inclusion of unrealized gains and losses in income...

Persistent link: https://www.econbiz.de/10014766781

Published accounting information and the limitations of its uses for governmental purposes : with a special reference to public and joint-venture companies in Kuwait

Al-Bassam, Sadik; Douban, Said - In: Maǧallat dirāsāt al-Ḫalīǧ wa-'l-Ǧazīra … 10 (1984), pp. 13-42

Persistent link: https://www.econbiz.de/10001816728

The value relevance of unrealized gains and losses recognized under IAS 39 : evidence from Kuwait

Shamy, Mostafa A. el; Al-Hajri, Meshari O.; Al-Bassam, Sadik - In: International journal of commerce and management 24 (2014) 4, pp. 355-366

Persistent link: https://www.econbiz.de/10010462616