Inflation-Adjusted Accounting Information and the Reliability of Financial Reporting: Empirical Evidence from Egypt | ||||
مجلة البحوث التجارية | ||||
Article 9, Volume 42, Issue 3, July 2020, Page 3-44 PDF (701.91 K) | ||||
DOI: 10.21608/zcom.2020.132839 | ||||
View on SCiNiTO | ||||
Authors | ||||
أحمد محمد زامل; أحمد هاني بحيري; دينا علي عبدالحميد حفني* | ||||
قسم المحاسبة، کلية التجارة، جامعة الزقازيق، مصر | ||||
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. | ||||
Statistics Article View: 260 PDF Download: 1,387 |
||||