this study examines the empirical validity of claims that value stocks (stocks with high ratios of book value to price) have higher average returns than growth stocks (stocks with low book-to-market ratios). the analyses are performed using data pertaining to 70 firms for the period 1381-1389 and used the panel data methodology. this paper contains significant and consistent results. the result...

The value relevance according to Beaver (1968) is the explanatory power of accounting information, for example earnings and book are related firm represented by stock prices. phenomenon that many players from capital market carried out middle upper class, even though on other hand there small investments also generate returns, traditional market. This study examines differences in obtain empiri...

This study examines whether foreign regionand country-specific performance disclosures relate differentially to shareholder wealth compared to domestic performance disclosures. Bearing in mind the fact that, in previous literature, empirical findings regarding the value-relevance of geographic performance disparities have been surprisingly conflicting and puzzling, we question in this paper pri...

Prior research, especially in the UK, has established a positive relationship, in crosssectional regression analyses, between market value and dividends. This result holds after controlling for the effects of earnings, book value, major media advertising expenditures, research and development expenditures, capital expenditures, capital contributions and ‘other information’. Papers with this res...

this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...

this study seek to examine performance of feltham - ohlsen (1995)valuation model at the tehran stock exchange and is trying to identify relation between intrinsic company value and return. this model is trying to determine the intrinsic value of company using their book value. statistical community of this study includes all tse accepted companies and statistical sample is including 37 tse acce...