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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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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 13.211869

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