Omran, Mohamed; Tahat, Yasean A. - In: International Journal of Accounting & Information Management 28 (2020) 2, pp. 323-342
Purpose: Drawing upon agency theory, this study aims to assess the value relevance (VR) of accounting information released by non-financial firms listed on the Kuwait stock exchange for the period of 2015-2018. Also, the influence of institutional ownership level and other explanatory...