Browsing College of Business & Economics by Author "Al-Hares, Osama"
Now showing items 1-4 of 4
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The Effect of 'Other Information' On Equity Valuation: Kuwait Evidence
Abu-Ghazaleh, Naser; Al-Hares, Osama; Haddad, Ayman (2011)Previous studies on the value relevance of accounting information adopt Ohlson’s linear information dynamics which, if ‘other information’ is ignored, leads to a theoretical valuation model solely involving earnings, book ... -
The Implied Cost of Equity Capital in the Jordanian Industrial and Service Companies
Haddad, Ayman; Abu-Ghazaleh, Naser; Al-Hares, Osama (2014)This study estimates the implied cost of equity capital of the Jordanian companies listed at the Amman Stock Exchange using the residual income valuation model suggested by Gebhardt, Lee, and Swaminathan (GLS) (2001). The ... -
The Value Relevance of Goodwill Impairments: UK Evidence
Abu-Ghazaleh, Naser; Al-Hares, Osama; Haddad, Ayman (2012)Using a sample of 528 firm-year observations, drawn from the top 500 UK listed firms for 2005 and 2006, this study employs a multivariate ordinary least squares regression to assess the value relevance of goodwill impairment ... -
Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence in an Emerging Capital Market: The Case of Kuwait
Al-Hares, Osama; Abu-Ghazaleh, Naser; Haddad, Ayman (2012)This study examines the value relevance of book value, earnings and dividends for a sample of all non-financial firms listed on the Kuwait Stock Exchange (KSE) over the period 2003–2009. After controlling for the impact ...