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.
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...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2010
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| Online Access: | https://ir.uitm.edu.my/id/eprint/31013/ |
| _version_ | 1848807646135582720 |
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| author | Kadri, Mohd Halim Ibrahim, Muhd Kamil Abdul Aziz, Rozainun |
| author_facet | Kadri, Mohd Halim Ibrahim, Muhd Kamil Abdul Aziz, Rozainun |
| author_sort | Kadri, Mohd Halim |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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 disaggregated book value and earnings could explain the variation in market value better than aggregated book value and earnings. The results of the basic model show that the explanatory powers of both book value and earnings are fluctuating with book value is in a decreasing trend whereas earnings is in an increasing trend. The results of the modified models show that disaggregated book value and earnings could explain the variation in market value better than aggregated book value and earnings. |
| first_indexed | 2025-11-14T22:46:08Z |
| format | Article |
| id | uitm-31013 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:08Z |
| publishDate | 2010 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-310132020-06-15T05:00:58Z https://ir.uitm.edu.my/id/eprint/31013/ 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. mar Kadri, Mohd Halim Ibrahim, Muhd Kamil Abdul Aziz, Rozainun Marketing Malaysia 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 disaggregated book value and earnings could explain the variation in market value better than aggregated book value and earnings. The results of the basic model show that the explanatory powers of both book value and earnings are fluctuating with book value is in a decreasing trend whereas earnings is in an increasing trend. The results of the modified models show that disaggregated book value and earnings could explain the variation in market value better than aggregated book value and earnings. Universiti Teknologi MARA Cawangan Selangor 2010-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31013/1/AJ_MOHD%20HALIM%20KADRI%20MAR%20B%2010.pdf Kadri, Mohd Halim and Ibrahim, Muhd Kamil and Abdul Aziz, Rozainun (2010) 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. (2010) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>, 9 (1). pp. 1-17. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/250 |
| spellingShingle | Marketing Malaysia Kadri, Mohd Halim Ibrahim, Muhd Kamil Abdul Aziz, Rozainun 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. |
| title | 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. |
| title_full | 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. |
| title_fullStr | 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. |
| title_full_unstemmed | 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. |
| title_short | 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. |
| title_sort | 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. |
| topic | Marketing Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/31013/ https://ir.uitm.edu.my/id/eprint/31013/ |