Ahmadi, Ali; Bouri, Abdelfettah - In: International Journal of Law and Management 60 (2018) 2, pp. 342-354
accounting information, this study aims to assess the field of the accounting value relevance of book value and earnings in share … study period. Findings The authors find that earnings and book value are statistically significantly associated with firm … evidence that book value is statistically more value-relevant than earning per share models; expectedly, the earnings explain a …