Search Results - subject:"book value"

The cross section of online accounting disclosure: the case of Cyprus

Andrikopoulos, Andreas; Diakidis, Nikolaos; Samitas, … - In: International Journal of Electronic Finance 3 (2009) 3, pp. 297-310

disclosure practices on size, profitability, leverage and the ratio of market value to book value of equity. We find that …

Persistent link: https://www.econbiz.de/10008539412

The Behavior of Price Multiples in India (1990-2007)

Sehgal, Sanjay; Pandey, Asheesh - In: Asian Academy of Management Journal of Accounting and … 5 (2009) 1, pp. 31-65

descriptors of price multiples. However, price-to-book value (P/BV) and price-to-sales (P/S) ratios do reflect corporate …

Persistent link: https://www.econbiz.de/10011152446

THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND THE PERFORMANCE OF PALESTINIAN FIRMS: AN EMPIRICAL STUDY

Abdelkarim, Naser; Alawneh, Said - In: The International Journal of Business and Finance Research 3 (2009) 2, pp. 105-120

This paper investigates the relationship between performance and corporate governance in Palestine. Firm performance is measured by Tobinâ€™s Q, whereas corporate governance is determined based on the level of ownership concentration. Prior research in developed economies provides evidence...

Persistent link: https://www.econbiz.de/10011206169

The Internal Financial Determinants of Common Stock Market Price: Evidence from Abu Dhabi Securities Market

Ibrahim Obeidat, Mohammed - In: Journal of Economic and Administrative Sciences 25 (2009) 1, pp. 21-46

This study investigates the effect of Earnings per Share (EPS), Dividends per Share (DPS), and Book Value per Share …

Persistent link: https://www.econbiz.de/10014857534

Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes

Halim Kadri, Mohd; Abdul Aziz, Rozainun; Kamil Ibrahim, Muhd - In: Journal of Financial Reporting and Accounting 7 (2009) 1, pp. 1-16

This study aimed at investigating the value relevance of book value and earnings and the relationship between earnings … relevance of book value and but not earnings. While book value and earnings are value relevant during the MASB period, only book … regime strengthen the position of book value thus leaving earnings behind in equity valuation. The result of non …

Persistent link: https://www.econbiz.de/10014869554

Residual state property and ownership rights

Kočenda, Evžen - In: Politická ekonomie 2000 (2000) 3

Despite the massive scale of the voucher privatization, there still remains a substantial number of companies where the state has been involved. The residual state property is quantified from the point of ownership and ownership rights that enable control over the assets of privatized...

Persistent link: https://www.econbiz.de/10005258156