Title:	Accounting and stock market effects of internationalaccounting standards adoption in an emerging economy
Authors:	Mohamed A. Elbannan
Keywords:	International accounting standards International financial reportingstandards Earnings quality Tobin’sq Accruals Emerging markets Egypt
Issue Date:	2010
Publisher:	Springer Science+Business Media, LLC
Description:	This study examines the impact of the mandatory adoption of the 1997 and 2006 Egyptian accounting standards on earnings quality and firm valuation. Extant research finds that IAS-based standards have positive effects on financial statement attributes (e.g., earnings management) and capital market-related variables (e.g., firm valuation) in some countries, and negative or neutral effects in others. Research conducted in this area on emerging markets is scant, and none in Egypt, which has adopted in 1997 an IAS-based standards (later revised twice in 2002 and 2006).
URI:	http://196.189.45.87:8080/handle/123456789/105043
Appears in Collections:	Accounting and Finance

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