دراسة بعض العوامل المؤثرة على أسعار الأسهم للشركات المساهمة السعودية

Abstract EN

The study aimed to identify the impact of some financial and accounting factors on the equity prices of Saudi Joint Stock Companies.

These factors are return on equity ratio, earnings per share, current ratio, ratio of total liabilities to total assets, assets turnover ratio, and return on total assets.

Using a sample of 90 companies listed on Saudi Stock Exchange from 2013 to 2014, we find that the earnings per share, the ratio of total liabilities to total assets, and the assets turnover have an impact theequity prices.

We also find the there is no impact between trading volumes and equity prices.

Thus, study confirmed the need to inform investors about the influencing factors which help to make the market more efficient