Value relevance of accounting numbers (A case study on Malaysian Market) / Dayangku Ruhayah Awang Bolhan

• Main Author: Awang Bolhan, Dayangku Ruhayah
• Format: Thesis
• Language: English
• Published: 2004
• Subjects: HG Finance; Research
• Online Access: http://ir.uitm.edu.my/id/eprint/44860/1/44860.pdf; http://ir.uitm.edu.my/id/eprint/44860/
• Institution: Universiti Teknologi Mara

This study evaluates and reports the results of the research that had been undertaken to explore the value relevance of accounting numbers such as Book Value of Assets (BVA), Book Value of Liabilities (BVL), Total Cash Flows (TCF) and the Net Total Value of Assets (NTVA) to determine the Market Valut} of Equity (MVE) of the top hundred companies listed on the KLSE main board. The objectives of this study are to investigate the relationship between the accounting numbers such as Book Value of Assets (BVA), Book Value of Liabilities (BVL) and the Net Total Value of Assets (NTVA) with the Market Value of Equity (MVE) and to evaluate at the impact of using the Total Cash Flows (TCF) as one of the variable factor in the accounting numbers to determine the Market Value of Equity (MVE).