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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Elsevier Ltd.
2014
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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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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 |
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HF5601 Accounting Shamki, Dhiaa Owners’ equity and accounting information relevance |
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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 |
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Shamki, Dhiaa |
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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 |
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Owners’ equity and accounting information relevance |
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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 |
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