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CHAPTER ONE
INTRODUCTION `
1.1 Background to the study
Accounting is the measurement, processing and communication of financial information about
economic entities. It is a systematic process of providing information about the wealth and the
effects of economic events. It reveals profit or loss for a given period, and the value and nature of
a firm‘s assets, liabilities and owners‘ equity. In order for accounting information to be useful, it
must possess certain qualities – relevance, reliability, comparability and consistency; and meet
certain standards (e.g. International Financial Reporting Standard - IFRS). Accounting means
different things to different stakeholders and the conceptions held by every user may influence
the impact of accounting information on their behaviour. Accounting information is meaningfulif
it is relevant. The primary decision-specific qualities that make accounting information useful
are relevance and reliability (Barth, Beaver & Landsman,2012).
Value relevance is the ability of the information contained in the financial statement to capture
and summarize firm value; explain and reflect stock market measures. Accounting information is
measured based on how accounting numbers translate to share price. Investors are guided on the
pricing of shares to make investment decisions (Vishnani & Shah, 2008).An indication of
relevant accounting information is market reaction at the time of announcement of information
observed through the movements in stock prices (Naimah, 2012). The reaction of the stock
market to accounting information is dependent on the efficiency of such market. An efficient
market is one in which stock prices behaviour reflect publicly available information - this done
on a sophisticated manner.
1
As accounting numbers are available in the financial statements, the share price measurement are
based on two perspectives; information perspectives and measurement perspective; information
perspective measures the usefulness of accounting to individuals without much emphasis on the
structural precision of the relation between accounting data and firm value and measurement
perspective; share price movement is based on the degree of volume or price change following
the release of the information – this is rooted from theoretical framework of equity valuation
model (Ohlson, 1995). The Ohlson model expressed firm value as a function of book value and
earnings. The Ohlson model assumes that there is no information asymmetry between managers
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