Relationship Between Accounting Variables and Market Price of Shares – A Case Study of Jordan

Relationship Between Accounting Variables and Market Price of Shares – A Case Study of Jordan

Dr. Mohammad Khair Qaseem Sadeq Al-Jarrah

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Abstract

Relationship Between Accounting Variables and Market Price of Shares: essential theme of this paper is to examine the information content of accounting variables relating to the market price of the shares of listed companies in Jordan. For the purpose of the analysis, four accounting variables have been selected viz., ROE, Growth rate, Interest Coverage Ratio, and Total Assets Turnover Ratio. Panel Data regression has been done to analyze the impact of the select accounting variables on the market price of the shares. Descriptive statistics have calculated to understand the characteristics of the variables used in regression analysis. In other words, indicates a difference between Market Price and Book Value. If the ratio is more than one, it elucidate that the shares are valued at a premium. On the other hand, if ratio is less than one, it a denotes that the shares are valued at a discount. There are no studies on the analysis of the information content of accounting variables in predicting the stock price movement. To fill the research gap, in the present study, analysis of the information content of accounting variables was made by using the panel data regression model.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Dr. Mohammad Khair Qaseem Sadeq Al-Jarrah. 2019. \u201cRelationship Between Accounting Variables and Market Price of Shares – A Case Study of Jordan\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D3).

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GJMBR Volume 19 Issue D3

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Classification

GJMBR-D Classification JEL Code: M40

Submission ReceivedDecember 8, 2018
Peer Review Double Blind
Handling Editor
Accepted January 5, 2019
Published January 15, 2019

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v1.2

Issue date

August 13, 2019

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