International Journal of Humanities and Social Science

      ISSN 2220-8488 (Print), 2221-0989 (Online) 10.30845/ijhss

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      The Relationship between Accounting Information and Share Price - Review Study
      Samer Sheikh Hamdo

      Abstract
      Determining equity’s intrinsic value is still a controversial subject despite the numerous theoretical and empirical studies conducted in equity’s valuation area. This study discusses the relationship between accounting information and share price through reviewing different equity valuation models. Besides, the study reviews the empirical studies conducted in emerging markets considering the models applied and the studies’ results. The study showed that the empirical studies applied in emerging markets can be classified into three categories, studies that consider factors affecting the relationship between accounting information and share price, studies that consider the role of cash flows, and studies that applied an extended version of Ohlson model by including the financial ratios. Moreover, the study found that most empirical studies showed significant relationship between accounting information and share price. Nonetheless, those studies have some weaknesses such as limited justification of the changes in the value relevance of accounting information over time, over fitting problem caused by including relatively large number of variables in the models applied, and lack of theoretical justification of the selection of financial ratios. The study also found that Ohlson model which includes book value per share, earnings per share, and dividend per share is the most appropriate model from practical perspective.

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