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المؤلفAbousamak, Ahmed
المؤلفKamel, Hany
تاريخ الإتاحة2023-10-12T06:42:45Z
تاريخ النشر2015-01-01
اسم المنشورAfro-Asian Journal of Finance and Accounting
المعرّفhttp://dx.doi.org/10.1504/AAJFA.2015.070294
الرقم المعياري الدولي للكتاب17516447
معرّف المصادر الموحدhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84936769027&origin=inward
معرّف المصادر الموحدhttp://hdl.handle.net/10576/48456
الملخصThis paper aims to examine the persistence of the historically assumed accounting values of the Egyptian environment in terms of conservatism, secrecy and statutory control after the adoption of the latest versions of the Egyptian Accounting Standards (EASs). Using information provided in the annual reports of 87 Egyptian listed companies in the year 2009, the results indicate that Egyptian accountants do not require a higher degree of verification to recognise good news than bad news in financial statements. Therefore, it can be argued that Egyptian accounting practices have departed from the accounting value of conservatism and moved towards its opposite value, optimism. In addition, the results demonstrate that there has been a noticeable improvement in the level of transparency in the Egyptian accounting environment and this level is much better than that reported in many other emerging economies. Unexpectedly, however, the documented level of transparency was found to have a negative impact on the shareholders' wealth. Finally, our results illustrate that there has been a statistically significant improvement in the level of professionalism in recent years and this level is significantly positively associated with the companies' share returns performance.
اللغةen
الناشرInderscience
الموضوعConservatism
Egypt
Egyptian financial reporting
Professionalism
Transparency
العنوانIs there a shift in the accounting values in Egypt towards optimism, transparency and professionalism?
النوعArticle
الصفحات265-294
رقم العدد3
رقم المجلد5
ESSN1751-6455
dc.accessType Abstract Only


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