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Owners’ equity and accounting information relevance

The paper examines the influence of equity ratio on the value relevance of earnings and book value for Jordanian industrial companies from 1992 to 2002.The findings show that equity ratio significantly influenced the value relevance of individual book value but not earnings.In their combination, the...

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Main Author:	Shamki, Dhiaa
Format:	Conference or Workshop Item
Language:	English
Published:	Elsevier Ltd. 2014
Subjects:	HF5601 Accounting
Online Access:	http://repo.uum.edu.my/13378/1/25.pdf http://repo.uum.edu.my/13378/ http://dx.doi.org/10.1016/j.sbspro.2014.11.067
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id	my.uum.repo.13378
record_format	eprints
spelling	my.uum.repo.133782016-04-18T06:58:09Z http://repo.uum.edu.my/13378/ Owners’ equity and accounting information relevance Shamki, Dhiaa HF5601 Accounting The paper examines the influence of equity ratio on the value relevance of earnings and book value for Jordanian industrial companies from 1992 to 2002.The findings show that equity ratio significantly influenced the value relevance of individual book value but not earnings.In their combination, the paper indicates that share prices respond more to book value than earnings.Our findings might increase the valuation practices understanding of financial statements users and provide fundamentals for future studies that aim to examine our hypotheses in more details. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13378/1/25.pdf Shamki, Dhiaa (2014) Owners’ equity and accounting information relevance. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.067 doi:10.1016/j.sbspro.2014.11.067
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutionali Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HF5601 Accounting
spellingShingle	HF5601 Accounting Shamki, Dhiaa Owners’ equity and accounting information relevance
description	The paper examines the influence of equity ratio on the value relevance of earnings and book value for Jordanian industrial companies from 1992 to 2002.The findings show that equity ratio significantly influenced the value relevance of individual book value but not earnings.In their combination, the paper indicates that share prices respond more to book value than earnings.Our findings might increase the valuation practices understanding of financial statements users and provide fundamentals for future studies that aim to examine our hypotheses in more details.
format	Conference or Workshop Item
author	Shamki, Dhiaa
author_facet	Shamki, Dhiaa
author_sort	Shamki, Dhiaa
title	Owners’ equity and accounting information relevance
title_short	Owners’ equity and accounting information relevance
title_full	Owners’ equity and accounting information relevance
title_fullStr	Owners’ equity and accounting information relevance
title_full_unstemmed	Owners’ equity and accounting information relevance
title_sort	owners’ equity and accounting information relevance
publisher	Elsevier Ltd.
publishDate	2014
url	http://repo.uum.edu.my/13378/1/25.pdf http://repo.uum.edu.my/13378/ http://dx.doi.org/10.1016/j.sbspro.2014.11.067
_version_	1644281166562328576
score	13.18916

Owners’ equity and accounting information relevance

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