-relevant in share markets and to assess its moderating role in the value-relevance of reported earnings and equity following the … companies in two of the four countries and in non-traditional industries. Further, the incremental value relevance of earnings …

to the differential between the domestic and foreign equity riskpremiums. It is also found that the expected change in …

, profitability, price-earnings ratio, market-to-book ratio, research and development activity, auditor, debt-to-equity ratio and type … of extractive firm. This study finds that the variables, firm size, price-earnings and debt-to-equity ratios are … cost of debt (Sengupta, 1998) and equity (Botosan, 1997), resulting in higher security prices (Miller and Bahnson, 2002 …

of companies' equity. This model examines the association between reported goodwill and identifiable intangible asset … a model that includes a stock concept of value and a flow concept of earnings, a second model (the asset and income … that there is a statistically significant negative association between equity market values and write-offs of goodwill …