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Tekijä: | Al-Sehalia, M. Spear, N. |
Otsikko: | The decision relevance and timeliness of accounting earnings in Saudi Arabia |
Lehti: | International Journal of Accounting
2004 : VOL. 39:2, p. 197-217 |
Asiasana: | Accounting Earnings Decision making Middle East |
Kieli: | eng |
Tiivistelmä: | This study examines the decision relevance and timeliness of accounting earnings (hereafter as: acc-e.) in Saudi Arabia during the 1995-1999 sample period. The empirical results suggest that the publication of acc-e. does not cause significant revision to the market assessment of future cash flows of Saudi firms. On the other hand, it appears that the publication of acc-e. leads individual investors to revise their security holdings. However, this evidence is limited to cases where firms reported profit. The empirical results further suggest that acc-e. are timely in terms of their association with security returns and that increasing the measurement interval significantly improves this association. |
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