Value relevance of earnings and book value of equity in Malaysia / Asyaari Elmiza Ahmad

• Main Author: Ahmad, Asyaari Elmiza
• Format: Thesis
• Language: English
• Published: 2006
• Subjects: Auditing. Auditors; HG Finance; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: http://ir.uitm.edu.my/id/eprint/2705/1/TM_ASYAARI%20ELMIZA%20AHMAD%20AC%2006_5%201.pdf; http://ir.uitm.edu.my/id/eprint/2705/

This study examines the changes in the value relevance and the effect of Asian financial crisis towards the explanatory power for both the accounting variables. By employing Ohlson's (1995) market valuation models, the results obtained are consistent with the prediction that there are mixed...