THE ROLE OF COMPANY SPECIFIC INFORMATION IN VALUATION MODELS USED IN THE UAE

Hafiz Imtiaz Ahmad and Khaled Aljifri

Accounting & Taxation, 2018, vol. 10, issue 1, 77-86

Abstract: The role of company specific information in valuation is important. In this paper, we explore company specific information as considered by the UAE’s financial analysts. A questionnaire and interviews were used to answer the research questions of this study. Thirty-five investment analysts, in cooperation with the CFA Society, Emirates, participated in the questionnaire. The sample covered most of the analysts who have professional qualifications such as CFA and CAIA (coupled with an academic degree such as the MBA) and an average of more than eight years of experience in the relevant sectors. Descriptive and comparative analysis was employed in this study. The results reveal that, , in analyzing a listed stock,the financial analysts and fund managers in the UAE give more weight to the assessment of management and performance sustainability and less to historical performance and reviews of research and development.

Keywords: Financial Analysts; Valuation Models; Company Specific Information; UAE (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Date: 2018
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