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Paper
Title

Value Relevance of Accounting Information: A Case Study of Listed Commercial Banks

Year: 1398
COI: HUDE01_246
Language: EnglishView: 198
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Authors

Morteza Ansari - Department of Management, University of Mysore, Mysuru, India
Mohammadreza Pajoohi - Department of Accounting, University of Shiraz, Shiraz, Iran

Abstract:

This study examines value relevance of commercial banks intangible assets represented by P/B ratio and cash flows from operations in India. While banks are required to provide statements of cash flows under Generally Accepted Accounting Principles (GAAP), it is argued that cash flow information is not useful for the banking industry. Using a sample of banks from 2004 to 2016, it was found that banks cash flows from operations activities are not value relevant to the share price. Applying a modified Ohlson s (1995) valuation model, this study document that banks intangible assets (P/B ratio) have a significant positive relationship with share prices. Furthermore, it was evidenced that the banks cash flows are not a good predictor determinant of the share price. Taken together, these findings suggest that banks intangible assets represented by P/B ratio provide useful information to investors in valuing banks equity

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Paper COI Code

This Paper COI Code is HUDE01_246. Also You can use the following address to link to this article. This link is permanent and is used as an article registration confirmation in the Civilica reference:

https://civilica.com/doc/938746/

How to Cite to This Paper:

If you want to refer to this Paper in your research work, you can simply use the following phrase in the resources section:
Ansari, Morteza and Pajoohi, Mohammadreza,1398,Value Relevance of Accounting Information: A Case Study of Listed Commercial Banks,The First National Conferemce on Humanities Development,Shiraz,https://civilica.com/doc/938746

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