By Dr. Mathew Tsamenyi, Dr. Shahzad Uddin
Accounting learn in rising economies has grown over the past 20 years. this can be partially end result of the expanding realisation that accounting has a relevant function to play within the improvement of those economies. Accounting can give a contribution to firm improvement, governance advancements and advertise international direct funding. furthermore, the expanding integration of the area financial system has resulted in an important curiosity in realizing accounting platforms in rising economies. The articles within the quantity give a contribution immensely to our figuring out of ways accounting services in rising economies. The papers have tested a variety of concerns together with the adoption of overseas monetary Reporting criteria (IFRS), web monetary reporting, the affects of possession focus and board features on company functionality, governance practices of corporations, company social accountability and environmental accounting, comparable social gathering transactions, budgetary practices, activity-based costing, and ladies and the accounting career. The papers have supplied vast ranging empirical and theoretical concerns that would have coverage implications and in addition generate destiny educational debates. total, the amount advances debate at the position of accounting in numerous varieties of enterprises in rising economies. We think the viewers will locate the papers fascinating and insightful by way of theoretical improvement, practices, coverage implications and destiny study instructions.
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Extra info for Accounting in Emerging Economies
Introduced into the analysis by including companies, which were unable to disclose some of the items in the survey. Thus, ﬁnancial companies were excluded to ensure data homogeneity and because different measurement and disclosure rules apply to such companies. There were 185 non-ﬁnancial listed companies on the DSE, 4,890 on the BSE and 621 on the KSE at the end of 1999. A list of company names with mailing addresses for 150 companies listed on the DSE, 500 on the BSE and 300 on the KSE was prepared from the websites of the companies and the stock exchange list.
It would be interesting to duplicate this study in other EM countries which have many similarities to the Egyptian environment. Originality/value – This investigation concerned a country with an EM – Egypt. Few articles have provided insight into the IFR practices of listed companies in Egypt as one of the EM. Unlike previous studies conducted in Egypt, the current study provides evidence regarding two company characteristics, for the ﬁrst time in Egypt, namely ‘ownership structure’ and ‘legal form’ as explanatory variables of the extent of IFR by listed companies in EGX.
1. INTRODUCTION AND STATEMENT OF THE PROBLEM Companies around the world, in advanced and emerging capital markets, are extensively using the Internet for business and ﬁnancial disclosures. Internet ﬁnancial reporting (IFR1) has many beneﬁts such as low cost, wider reach, frequency and speed. However, it varies across companies and across countries. g. Jensen & Meckling, 1976; Morris, 1987; Cooke, 1989). The theories include agency theory, signalling theory, capital market theory and cost–beneﬁt analysis.