Skip to main content
padlock icon - secure page this page is secure

Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries

Buy Article:

$53.00 + tax (Refund Policy)

This study examines whether financial reporting lag improves the value relevance of past and current earnings for future earnings. Examining a sample of listed banks from 12 MENA countries over the 1999 to 2014 period, the empirical analysis reveals that a change in the current stock price of banks with a higher financial reporting lag contains more information about their future earnings than does a change in the stock price with a lower financial reporting lag. This association is weaker for larger and riskier banks operating in an active stock market with significant Internet use and disclosure and investor protection.
No Reference information available - sign in for access.
No Citation information available - sign in for access.
No Supplementary Data.
No Article Media
No Metrics

Keywords: Bank-specific variables; country-specific variables; financial reporting lag; future earnings response coefficient; value relevance

Document Type: Research Article

Affiliations: 1: Accounting and Finance Department, Higher Institute of Accountancy and Entrepreneurial Administration, Manouba University, Manouba, Tunisia 2: Accounting and Finance Department, Higher School of Business, Manouba University, Manouba, Tunisia 3: Accounting and Finance Department, Institute of High Business Studies, Carthage University, Amilcar, Tunisia

Publication date: May 4, 2019

More about this publication?
  • Access Key
  • Free content
  • Partial Free content
  • New content
  • Open access content
  • Partial Open access content
  • Subscribed content
  • Partial Subscribed content
  • Free trial content
Cookie Policy
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more