استخدام نموذج التقييم المحاسبي لقياس القيمة العادلة للأسهم العادية : دراسة تطبيقية

الملخص EN

This paper deals with the measurement of fair value using the model of accounting valuation.

The sample of the study included stocks in the financial sector in the Saudi stock market (11 institutions).

The study concluded that shares in the banking sector could be evaluated using the accounting valuation model.

The results showed that fair value measurements based on the accounting valuation model of the financial sector companies in the Saudi stock market were all below market value.

Small differences, except for SAIB and Bank Aljazira, And by Using the Wilcoxon test for the differences between samples (fair value and market value), there were no statistically significant differences at 0.05, between the stock market prices and the prices calculated for the financial sector companies in the Saudi market according to the accounting valuation model (OHLSON).