ASSESSING THE IMPACT OF ACCOUNTING INFORMATION ABOUT COMPANIES ON THEIR STOCK QUOTES: AN EMPIRICAL ANALYSIS OF THE ACTIVITIES OF COMPANIES PARTICIPATING IN KUWAIT AND SAUDI ARABIA STOCK EXHANGES

Market Share Prices have important roles in determining the performance of companies. Companies aim continuously to a high market share prices for many goals. Therefore, understanding all variables that affect is vital investors. To examine if Accounting Information affects prices, we studied effect some financial ratios determined from accounting statements on listed firms Kuwait Stock Exchange and Saudi Exchange. For stock exchange, quantitative methodology relied panel multiple regression through compiling analyzing Price using secondary data period 2011 – 2018. The independent are Return Equity (ROE), Earning per (EPS), Dividend Share(DPS) dependent variable (MSP) premier companies exchange. analysis coefficient correlation (R) shows very strong among DPS EPS, ROE, EPS ROE whilst it MSP DPS, MSP. Moreover, variation three strongly significantly 1%. there cause-effect relation between this paper examines impact return leverage panel-data approach fixed used during 2015 achieve purpose research equity as proxy profitability information, debt ratio natural logarithm total assets firms’ size considered while price an variable. results indicate degree negatively has significant positive share. Debt insignificant effecting price.