The effect of some of the company's operational characteristics on the appropriateness of the measured accounting information in accordance with the International Financial Reporting Standards for the purposes of measuring the company's value: an applied study on companies listed on the Egyptian Stock Exchange

Document Type : Original Article

Author

Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

Financial accounting is an information system that produces financial information, which is communicated to users, through published financial reports. Accounting information is considered one of the most important information that investors, creditors, and other stakeholders rely on in making decisions. Accounting information plays an important role in the evaluation process, as it is used to evaluate stock securities of ownership and debt, evaluate projects and business sectors, and measure the value of the company as a whole. The value of a company is one of the necessary information needed by financial analysts, investors, lenders, and other participants in the money market, in order to make many economic decisions related to the company's performance in the market (Wang & Smith, 2009). The measurement of a company's value also depends on the use of several valuation inputs that rely on accounting information (Plenborg, 2000; Imam et al, 2013).

Keywords

Files

Share

How to cite

Statistics