اختبار منفعة معلومات القوائم المالية لتكوين استراتيجيات استثمارية تحقق عائدات غير عادية

Abstract EN

The study was based on two methods the first measuring the benefit of accounting information in Identify Stocks with price hikes, , the second method was use of accounting information in building strategies and policies and evaluating the benefit of those strategies and policies.

This will be achieved through testing the effectiveness of the accounting variables in the process of knowing shares with pricing defects.

Then making the investment policies by relying upon information which will be provided by variables.

Those policies will then be evaluated.

The study used the testing approach depending upon the Measuring the Evaluation Force of financial statement information to know Stocks with pricing defects.

Measurement and comparative method will also be used to evaluate the effectiveness of investment policies.

The study reached a number of results such as the possibility of relying upon the variable of the accounting profit to know the Stocks with pricing defects.

The variable of the book value proves its inappropriateness to know the Stocks of the pricing defects.

In addition to that, the investment policies have registered abnormal returns exceeding the market value.