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The Evolution of Financial Reporting Quality for Companies Listed on the Tadawul Stock Exchange in Saudi Arabia.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Evolution of Financial Reporting Quality for Companies Listed on the Tadawul Stock Exchange in Saudi Arabia./
作者:	Alsuhaibani, Waleed.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	89 p.
附註:	Source: Dissertations Abstracts International, Volume: 83-02, Section: A.
Contained By:	Dissertations Abstracts International83-02A.
標題:	Finance. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28495003
ISBN:	9798534680089

The Evolution of Financial Reporting Quality for Companies Listed on the Tadawul Stock Exchange in Saudi Arabia.
Alsuhaibani, Waleed.

The Evolution of Financial Reporting Quality for Companies Listed on the Tadawul Stock Exchange in Saudi Arabia. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 89 p.

Source: Dissertations Abstracts International, Volume: 83-02, Section: A.

Thesis (D.B.A.)--Jacksonville University, 2021.

This item must not be sold to any third party vendors.

Financial reporting quality in regard to shares that are listed on Saudi Arabia's Tadawul Stock Exchange was examined. The Exchange is a major capital market within Northern Africa and the Middle East and is regulated by the Capital Market Authority in Saudi Arabia, which aims to improve the quality of asset classes and develop derivatives and commodity markets that meet investor needs. Since emerging market studies have been rare and most research on developed markets has not proven conclusive, a study focus on the Tadawul Exchange will fulfill a research gap. This knowledge is relevant to academics, regulators, and investors worldwide. Using a valuation framework prescribed by Ohlson (1995), the researcher investigated systematic changes in the accounting information from the 2008 financial crisis until the adoption of the IFRS in 2017-2018. Regression analyses were conducted to discover the significance of income statement and balance sheet in predicating market value. Results reveal that the coefficient, earnings per share (E), was statistically significant and increased during the study period in value relevance. Further, results show that book value (BV) positively correlates with share price and was statistically significant at the 1% level. Moreover, findings show a strong estimation result where E-BV jointly correlate positively and significantly with market value. Investors are well advised to assess both E and BV in valuation analyses, which means assigning proper weights to E and BV as emerging stock markets evolve from a decline in BV accounting relevance.

ISBN: 9798534680089Subjects--Topical Terms:

542899
Finance.
Subjects--Index Terms:

Financial reporting quality

The Evolution of Financial Reporting Quality for Companies Listed on the Tadawul Stock Exchange in Saudi Arabia.
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520 $a Financial reporting quality in regard to shares that are listed on Saudi Arabia's Tadawul Stock Exchange was examined. The Exchange is a major capital market within Northern Africa and the Middle East and is regulated by the Capital Market Authority in Saudi Arabia, which aims to improve the quality of asset classes and develop derivatives and commodity markets that meet investor needs. Since emerging market studies have been rare and most research on developed markets has not proven conclusive, a study focus on the Tadawul Exchange will fulfill a research gap. This knowledge is relevant to academics, regulators, and investors worldwide. Using a valuation framework prescribed by Ohlson (1995), the researcher investigated systematic changes in the accounting information from the 2008 financial crisis until the adoption of the IFRS in 2017-2018. Regression analyses were conducted to discover the significance of income statement and balance sheet in predicating market value. Results reveal that the coefficient, earnings per share (E), was statistically significant and increased during the study period in value relevance. Further, results show that book value (BV) positively correlates with share price and was statistically significant at the 1% level. Moreover, findings show a strong estimation result where E-BV jointly correlate positively and significantly with market value. Investors are well advised to assess both E and BV in valuation analyses, which means assigning proper weights to E and BV as emerging stock markets evolve from a decline in BV accounting relevance.
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