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Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries

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  • Mouna Ben Rejeb Attia
  • Naima Lassoued
  • Houda Sassi

Abstract

This study examines whether financial reporting lag improves the value relevance of past and current earnings for future earnings. Examining a sample of listed banks from 12 MENA countries over the 1999 to 2014 period, the empirical analysis reveals that a change in the current stock price of banks with a higher financial reporting lag contains more information about their future earnings than does a change in the stock price with a lower financial reporting lag. This association is weaker for larger and riskier banks operating in an active stock market with significant Internet use and disclosure and investor protection.

Suggested Citation

  • Mouna Ben Rejeb Attia & Naima Lassoued & Houda Sassi, 2019. "Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries," The International Trade Journal, Taylor & Francis Journals, vol. 33(3), pages 277-301, May.
    • Handle: RePEc:taf:uitjxx:v:33:y:2019:i:3:p:277-301
    DOI: 10.1080/08853908.2018.1459212
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    Cited by:

    1. Naima Lassoued & Imen Khanchel, 2023. "Voluntary CSR disclosure and CEO narcissism: the moderating role of CEO duality and board gender diversity," Review of Managerial Science, Springer, vol. 17(3), pages 1075-1123, April.
    2. Ahlem Dabbebi & Naima Lassoued & Imen Khanchel, 2022. "Peering through the smokescreen: ESG disclosure and CEO personality," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(7), pages 3147-3164, October.
    3. Imen Khanchel & Naima Lassoued, 2022. "ESG Disclosure and the Cost of Capital: Is There a Ratcheting Effect over Time?," Sustainability, MDPI, vol. 14(15), pages 1-19, July.

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