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

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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.
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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

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