The financial management seeks to maximize the shareholders’ wealth. That is why the financial leverage should be evaluated for its influence on the firm value. The main objective of this paper is to examine the relationship between the changes in the financial leverage, stock returns and firm...

This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained from a combination of regression and...