All Outputs (2)

The usefulness of accounting information: evidence from the Egyptian market. (2009)
Journal Article
HASSAN, O. and POWER, D.M. 2009. The usefulness of accounting information: evidence from the Egyptian market. Qualitative research in financial markets [online], 1(3), pages 125-141. Available from: https://doi.org/10.1108/17554170910997393

The purpose of this paper is to ascertain financial analysts' views regarding the usefulness of a number of items of accounting information via a postal survey. This usefulness is explored in the context of the Egyptian capital market. In addition, t... Read More about The usefulness of accounting information: evidence from the Egyptian market..

The value relevance of disclosure: evidence from the emerging capital market of Egypt. (2009)
Journal Article
HASSAN, O.A.G., ROMILLY, P., GIORGIONI, G. and POWER, D. 2009. The value relevance of disclosure: evidence from the emerging capital market of Egypt. International journal of accounting [online], 44(1), pages 79-102. Available from: https://doi.org/10.1016/j.intacc.2008.12.005

This study examines the value of voluntary and mandatory disclosure in a market that applies International Accounting Standards (IAS) with limited penalties for non compliance. The lack of enforcement creates an element of choice in the level of mand... Read More about The value relevance of disclosure: evidence from the emerging capital market of Egypt..