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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
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The internal auditors̕ independence in the petroleum industry of Kuwait
Al-Bassam, Sadik; Shahin, Ibrahim - In: Maǧallat dirāsāt al-Ḫalīǧ wa-'l-Ǧazīra … 10 (1984), pp. 65-91
Persistent link: https://www.econbiz.de/10001816723
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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
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The impact of the joint provision of non-audit services on audit firm's tenure : a Kuwaiti evidence
Al-Hajri, Meshari O. - In: The journal of applied business research 34 (2018) 1, pp. 69-80
Persistent link: https://www.econbiz.de/10011889796
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The association between Corporate Social Responsibility Disclosure and accounting-based financial performance : a Kuwaiti evidence
Al-Hajri, Meshari O.; Al-Enezi, Fawaz - In: Investment management and financial innovations 16 (2019) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10012055974
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The value relevance of earnings and book values in equity valuation: An international perspective ‐ The case of Kuwait
El Shamy, Mostafa A.; Kayed, Metwally A. - In: International Journal of Commerce and Management 15 (2005) 1, pp. 68-79
This study examines the value relevance of earnings and Book values derived under the Kuwaiti accounting system that assures a complete compliance with the International Accounting Standards. Using a valuation model provided by Ohlson (1995), the study uses statistical association between stock...
Persistent link: https://www.econbiz.de/10014766307
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The change in the value-relevance of earnings and book values in equity valuation over the past 20 years and the impact of the adoption of IASs: the case of Kuwait
El Shamy, Mostafa A.; Al-Qenae, Rashid - In: International journal of accounting, auditing and … 2 (2005) 1-2, pp. 153-167
Persistent link: https://www.econbiz.de/10006015562
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The change in the value-relevance of earnings and book values in equity valuation over the past 20 years and the impact of the adoption of IASs: the case of Kuwait
Shamy, Mostafa A. El; Al-Qenae, Rashid - In: International Journal of Accounting, Auditing and … 2 (2005) 1/2, pp. 153-167
This study investigates the change in the value-relevance of earnings and book values in equity valuation over the last 20 years in Kuwait. Following Collins et al. (1997) and Lev and Zarowin (1999), the study uses statistical association between stock prices and accounting data (earnings and...
Persistent link: https://www.econbiz.de/10010670407