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132839

Inflation-Adjusted Accounting Information and the Reliability of Financial Reporting: Empirical Evidence from Egypt

Article

Last updated: 04 Jan 2025

OverviewSimilar Items

Subjects

-

Tags

علوم المحاسبة وإدارة الأعمال

Abstract

Abstract:      This study intends to investigate the comparative quality of historical cost accounting (HCA) and inflation-adjusted accounting (IAA) information. By measuring the reliability of accounting information, the results of the study show that both HCA and IAA information are significant in predicting future accounting information. However, historical cost based regression have higher predictive ability (reliability) for future cash flow than inflation-adjusted based regression.

DOI

10.21608/zcom.2020.132839

Authors

First Name

أحمد محمد

Last Name

زامل

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، مصر

Email

ahmed.zamel@aractic-solutions.org

City

القاهرة

Orcid

-

First Name

أحمد هاني

Last Name

بحيري

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، مصر

Email

-

City

الزقازيق

Orcid

-

First Name

دينا علي عبدالحميد

Last Name

حفني

MiddleName

-

Affiliation

قسم المحاسبة، کلية التجارة، جامعة الزقازيق، مصر

Email

-

City

الزقازيق

Orcid

-

Volume

42

Article Issue

3

Related Issue

18271

Issue Date

2020-07-01

Receive Date

2020-12-27

Publish Date

2020-07-01

Page Start

3

Page End

44

Print ISSN

1110-7731

Online ISSN

2735-4512

Article File

ZCOM_Volume 42_Issue 3_Pages 3-44.pdf

PDF . 718.8kB

Link

https://zcom.journals.ekb.eg/article_132839.html

Detail API

https://zcom.journals.ekb.eg/service?article_code=132839

Order

9

Publication Type

Journal

Publication Title

مجلة البحوث التجارية

Publication Link

https://zcom.journals.ekb.eg/

MainTitle

Inflation-Adjusted Accounting Information and the Reliability of Financial Reporting: Empirical Evidence from Egypt

Details

Type

Article

Created At

23 Jan 2023