أثر هيكل الملكية على الدور التقييمي للمعلومات المحاسبية : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

الملخص EN

The purpose of this paper is to investigate the impact of ownership structure on value relevance of accounting information(earnings per share, book value per share and operating cash flows per share).

The study used a sample of 53 firms of Egyptian listed firms for the period (20142017).

The study revealed that the value relevance of earnings per share is greater than the value relevance of both book value per share and operating cash flows per share.

It was found that the value relevance of concentrated ownership firms is higher than that of nonconcentrated ownership firms.

The study also found that the value relevance is greater in privateowned firms than that in government towned firms.