Published Financial Information to the Egyptian Capital Market

The main objective of the study was to investigate empirically users' perceptions of the usefulness of corporate annual reports and what they include of financial information presented by listed companies in Egypt for various external user groups in the light of the adoption of Egyptian Accounting Standards (EASs) based on the IFRSs, and other changes in the financial reporting environment in Egypt. Survey was used as a research strategy, while a pre-tested questionnaire and semi-structured interviews were used to gather data needed.

Autorentext

Dr. Desoky is an Associate Prof. of Accounting at South Valley University, Egypt. Now: He is an Associate Prof. and Head of the Accounting Department, University of Bahrain. His BSc and Master are from Assiut University (Egypt) and Ph.D is from University of Hull (UK). Has a long teaching experience and published many research papers in accounting.

Klappentext

The main objective of the study was to investigate empirically users' perceptions of the usefulness of corporate annual reports and what they include of financial information presented by listed companies in Egypt for various external user groups in the light of the adoption of Egyptian Accounting Standards (EASs) based on the IFRSs, and other changes in the financial reporting environment in Egypt. Survey was used as a research strategy, while a pre-tested questionnaire and semi-structured interviews were used to gather data needed.