Articlegreen2011

Value Relevance of Accounting Information in the United Arab Emirates

70 citations0/0 files storedRePEc: Research Papers in Economics

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research

Abstract

ABSTARCT: This paper examines the value relevance of accounting information in per and post- periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies.The results obtained from a combination of regression and portfolio approaches, show accounting information is value relevant in UAE stock market.A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards.It could be interpreted to mean that following to IFRS in UAE didn't improve value relevancy of accounting information.However, results based on and portfolio approach shows that cash flows' incremental information content increased for the post-IFRS period.

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References

1968An Empirical Evaluation of Accounting Income Numbers 1995Earnings, Book Values, and Dividends in Equity Valuation*2001The relevance of the value relevance literature for financial accounting standard setting: another view 1999The Boundaries of Financial Reporting and How to Extend Them 1999Have Financial Statements Lost Their Relevance?2001The relevance of the value-relevance literature for financial accounting standard setting 1991Earnings Asan Explanatory Variable for Returns 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.

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2017IFRS convergence and revisions: value relevance of accounting information from East Africa 2014Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka 2022Value relevance and changes in accounting standards: A review of the IFRS adoption literature 2020Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information 2019The value relevance of accounting information in the MENA region

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