Alfraih, Mishari M. - In: Journal of Advances in Management Research 13 (2016) 2, pp. 225-239
financial statements has lost its value relevance to equity holders over time. The purpose of this paper is to investigate the … decline in both the value relevance of earnings and book value for equity holders over this period, the results suggest that … the decline in the value relevance of earnings was deeper and more pronounced than that of book value. Practical …