أثر المعلومات المحاسبية على أسعار الأسهم : دراسة قياسية لعينة من الشركات المدرجة بسوق المال السعودي

الملخص EN

This paper seeks to test the relationship between stock prices and accounting information.

Ohlson (1995) model was used.

The study sample included 90 companies listed in the Saudi capital market during the period 2007-2018.

To examine the relationship between the accounting information and stock prices, linear and dynamic panel models were used.

The results indicate that both earnings per share and book value have a positive and significant effect in determining share prices, but the effect of earnings per share is greater compared to the book value per share.