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.

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Abstract

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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organised by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Share price; value relevance of earnings and book value; owners’ equity; Jordan.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mr. Dhiaa Shamki Jabar
Date Deposited:	09 Mar 2015 07:13
Last Modified:	18 Apr 2016 06:58
URI:	https://repo.uum.edu.my/id/eprint/13378

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