أثر المعلومات المحاسبية على أسعار الأسهم : دراسة قياسية ل 15 شركة مدرجة ببورصة قطر

الملخص EN

The purpose of this paper is to examine the impact of accounting information on stock prices, based on the basic model of Ohlson (1995).

To achieve the objective of this study, we selected a sample of 15 companies listed on the Qatar stock Exchange during the period from 2006 to 2016.

The model was estimated at two levels of static panel data analysis (FEM, REM, PM) and dynamic panel data.

The results indicate that accounting information has shown significant and positive effects on stock prices.

The price of the latter was more sensitive to change with the volatility of share price returns of companies compared to their book value.