Owners’ equity and accounting information relevance

• المؤلف الرئيسي: Shamki, Dhiaa
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: Elsevier Ltd. 2014
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: 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

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...