The Effect of Dividends and Earnings per Share on the Stock Market Value by Moderating Bank Size  

作　　者：Sanaa Maswadeh Thaer Ahmad Abutaber Mustafa Saeed Alathamneh 

机构地区：[1]Middle East University,Amman,Jordan [2]Jadara Private University,Amman,Jordan

出　　处：《Journal of Modern Accounting and Auditing》2018年第8期408-415,共8页现代会计与审计（英文版）

摘　　要：The aim of this study was to investigate the effect of dividend distributions and earnings per share by moderating bank size as measured by its total assets on the stock market value of banks operating in Jordan during the period between 2011 and 2016.The hypotheses of the study were tested based on multiple and hierarchical regression method.The most important result of the study is that the earnings per share is the strongest variable that helps in predicting the stock market value of the bank shares,in addition to the significant effect of bank size as measured by its total assets.

关 键 词：DIVIDEND EARNINGS per SHARE STOCK market value bank’s size BANKS operating in Jordan 

分 类 号：F239[经济管理—会计学]