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Value Relevance of Accounting Information in Capital Markets: A Comparative Analysis between Jurisdictions from the Middle East, Africa and Asia
Abstract
By way of reference to a comparative analysis between three selected jurisdictions from the Middle East, Africa and Asia, this chapter aims to investigate the trends in value relevance of accounting information in these stock markets and exchanges. Further, amongst other goals and objectives, this chapter also seeks to illustrate why in light of recent developments which have resulted in decline of reliability - as a valued attribute, relevance and reliability still constitute fundamental characteristics which are required in the development of global stock markets and economies. It consolidates this aim in view of recent IASB and FASB's initiatives and the resulting framework which categorizes understandability, comparability, timeliness and verifiability as enhancing qualitative characteristics of accounting information.
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