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
financial reporting lag;
future earnings response coefficient;
Document Type: Research Article
Accounting and Finance Department, Higher Institute of Accountancy and Entrepreneurial Administration, Manouba University, Manouba, Tunisia
Accounting and Finance Department, Higher School of Business, Manouba University, Manouba, Tunisia
Accounting and Finance Department, Institute of High Business Studies, Carthage University, Amilcar, Tunisia
Publication date: May 4, 2019
More about this publication?