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The Role Of Company Specific Information In Valuation Models Used In The Uae

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  • Hafiz Imtiaz Ahmad
  • Khaled Aljifri

Abstract

The role of company specific information in valuation is important. In this paper, we explore company specific information as considered by the UAE’s financial analysts. A questionnaire and interviews were used to answer the research questions of this study. Thirty-five investment analysts, in cooperation with the CFA Society, Emirates, participated in the questionnaire. The sample covered most of the analysts who have professional qualifications such as CFA and CAIA (coupled with an academic degree such as the MBA) and an average of more than eight years of experience in the relevant sectors. Descriptive and comparative analysis was employed in this study. The results reveal that, , in analyzing a listed stock,the financial analysts and fund managers in the UAE give more weight to the assessment of management and performance sustainability and less to historical performance and reviews of research and development.

Suggested Citation

  • Hafiz Imtiaz Ahmad & Khaled Aljifri, 2018. "The Role Of Company Specific Information In Valuation Models Used In The Uae," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 77-86.
  • Handle: RePEc:ibf:acttax:v:10:y:2018:i:1:p:77-86
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    References listed on IDEAS

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    More about this item

    Keywords

    Financial Analysts; Valuation Models; Company Specific Information; UAE;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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