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

Mouna Ben Rejeb Attia, Naima Lassoued and Houda Sassi

The International Trade Journal, 2019, vol. 33, issue 3, 277-301

Abstract: 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.

Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://hdl.handle.net/10.1080/08853908.2018.1459212 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:uitjxx:v:33:y:2019:i:3:p:277-301

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/uitj20

DOI: 10.1080/08853908.2018.1459212

Access Statistics for this article

The International Trade Journal is currently edited by George R. G. Clarke

More articles in The International Trade Journal from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().