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1931893 |
| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 635125
|a Zedan, Mohamed
|e Author
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| 245 |
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|a The Value Relevance of Accounting Information:
|b A Study of Listed Banks in the Egyptian Stock Exchange "EGX"
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| 260 |
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|b جامعة بنها - كلية التجارة
|c 2020
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| 300 |
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|a 781 - 790
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b The purpose of this research is to provide empirical evidence concerning the value relevance of accounting information announced by the banks listed in the Egyptian Stock Exchange (EGX) including Earnings per share (EPS), Book value per share (BVPS), and market value per share ( MVPS) or share prices over the period 2010-2015. Additionally, the research aims at identifying the most significant value relevant variables among the financial related variables. In particular, the research attempts to measure the quality of accounting information. This includes investigating the statistical relationship between the accounting information represented by bottom line information i.e. book value and earnings per share, and the market value per share. The research was conducted based on Ohlson residual income valuation model (1995). Data were collected from secondary sources mainly the financial statements of the banks for the financial period from 2010 to 2015. The findings of the research indicated that the accounting information disclosed by the Egyptian listed banks for the whole sample with pooled data reported a low percentage of variation in the banks' stock prices. In addition it was revealed that EPS has a significant impact on stock prices or market value per share (MVPS) while BVPS has an insignificant impact on MVPS. This result was quite different in the case of each bank individually. So the main conclusion of the study is that earning per Share (EPS) is the most value relevant variable in this study and it is significant at 0.05 level.
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| 653 |
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|a المعلومات المحاسبية
|a أسعار الأسهم
|a إدارة الأرباح
|a القيمة الدفترية
|a البورصة المصرية
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| 692 |
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|b Value Relevance of Accounting Information
|b Book Value
|b Earnings
|b Share Price
|b Egyptian Stock Exchange "EGX"
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| 700 |
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|9 635128
|a Saber, Mohamed
|e Co-Author
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| 700 |
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|9 635130
|a Al-Shafei, Maha
|e Co-Author
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| 773 |
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|4 الإدارة
|6 Management
|c 047
|f Mağallaẗ Al-Dirāsāt wa Al-Buḥūṯ Al-Tiǧāriyyaẗ
|l 004
|m س40, ع4
|o 1918
|s مجلة الدراسات والبحوث التجارية
|t Journal of Studies and Business Research
|v 040
|x 1110-1547
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| 856 |
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|u 1918-040-004-047.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 1186587
|d 1186587
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