Value relevance of aggregated vs disaggregated book value and earnings : evidence from Malaysian high-tech firms / Mohd Halim Kadri, Muhd Kamil Ibrahim and Rozainun Abdul Aziz.

• Main Authors: Kadri, Mohd Halim, Ibrahim, Muhd Kamil, Abdul Aziz, Rozainun
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Selangor 2010
• Subjects: Marketing; Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/31013/1/AJ_MOHD%20HALIM%20KADRI%20MAR%20B%2010.pdf; http://ir.uitm.edu.my/id/eprint/31013/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/250
• Institution: Universiti Teknologi Mara

This study is aimed at investigating the value relevance of aggregated and disaggregated book value and earnings of high-tech firms listed on Bursa Malaysia for the period from 2003-2008. Using the Ohlson (1995) basic and modified equity valuation models, this study investigated whether disaggregate...