Inflation-adjusted accounting information and the reliability of financial reporting : empirical evidence from Egypt
Joint Authors
Buhayri, Ahmad Hani
Hifni, Dina Ali Abd al-Hamid
Zamil, Ahmad Muhammad
Source
[The Journal of Business Research]
Issue
Vol. 42, Issue 3 (30 Sep. 2020), pp.1-41, 41 p.
Publisher
Zagazig University Faculty of Commerce
Publication Date
2020-09-30
Country of Publication
Egypt
No. of Pages
41
Main Subjects
Topics
Abstract EN
This study intends to investigate the comparative quality of historical cost accounting (HCA) and inflation-adjusted accounting (IAA) information.
By measuring the reliability of accounting information, the results of the study show that both HCA and IAA information are significant in predicting future accounting information.
However, historical cost based regression have higher predictive ability (reliability) for future cash flow than inflation-adjusted based regression.
American Psychological Association (APA)
Zamil, Ahmad Muhammad& Hifni, Dina Ali Abd al-Hamid& Buhayri, Ahmad Hani. 2020. Inflation-adjusted accounting information and the reliability of financial reporting : empirical evidence from Egypt. [The Journal of Business Research]،Vol. 42, no. 3, pp.1-41.
https://search.emarefa.net/detail/BIM-1091817
Modern Language Association (MLA)
Hifni, Dina Ali Abd al-Hamid…[et al.]. Inflation-adjusted accounting information and the reliability of financial reporting : empirical evidence from Egypt. [The Journal of Business Research] Vol. 42, no. 3 (2020), pp.1-41.
https://search.emarefa.net/detail/BIM-1091817
American Medical Association (AMA)
Zamil, Ahmad Muhammad& Hifni, Dina Ali Abd al-Hamid& Buhayri, Ahmad Hani. Inflation-adjusted accounting information and the reliability of financial reporting : empirical evidence from Egypt. [The Journal of Business Research]. 2020. Vol. 42, no. 3, pp.1-41.
https://search.emarefa.net/detail/BIM-1091817
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1091817