زامل, ., بحيري, ., حفني, . (2020). Inflation-Adjusted Accounting Information and the Reliability of Financial Reporting: Empirical Evidence from Egypt. test, 42(3), 3-44. doi: 10.21608/zcom.2020.132839
أحمد محمد زامل; أحمد هاني بحيري; دينا علي عبدالحميد حفني. "Inflation-Adjusted Accounting Information and the Reliability of Financial Reporting: Empirical Evidence from Egypt". test, 42, 3, 2020, 3-44. doi: 10.21608/zcom.2020.132839
زامل, ., بحيري, ., حفني, . (2020). 'Inflation-Adjusted Accounting Information and the Reliability of Financial Reporting: Empirical Evidence from Egypt', test, 42(3), pp. 3-44. doi: 10.21608/zcom.2020.132839
زامل, ., بحيري, ., حفني, . Inflation-Adjusted Accounting Information and the Reliability of Financial Reporting: Empirical Evidence from Egypt. test, 2020; 42(3): 3-44. doi: 10.21608/zcom.2020.132839

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, Pages 3-44    PDF (701.91 K)
DOI: 10.21608/zcom.2020.132839
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.
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