Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105043
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dc.contributor.authorMohamed A. Elbannan-
dc.date.accessioned2020-02-07T08:30:11Z-
dc.date.accessioned2020-05-15T23:14:52Z-
dc.date.available2020-02-07T08:30:11Z-
dc.date.available2020-05-15T23:14:52Z-
dc.date.issued2010-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105043-
dc.descriptionThis 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).en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherSpringer Science+Business Media, LLCen_US
dc.subjectInternational accounting standards International financial reportingstandards Earnings quality Tobin’sq Accruals Emerging markets Egypten_US
dc.titleAccounting and stock market effects of internationalaccounting standards adoption in an emerging economyen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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