出版社：Juraj Dobrila University of Pula, Department of Economics and Tourism 'Dr. Mijo Mirkovic'
摘要：The aim of this research is analyzing relationship between accounting information and share prices on Croatian capital market, using value relevance approach. The research was conducted on a sample of corporations from Zagreb Stock Exchange, which consisted of 72 corporations in 2007. and 63 corporations in 2006. The research results show that accounting earnings and book values, observed jointly and individually, are significantly and positively related to share prices. The common explanatory power amounts 71,5% in 2007., and 70,4% in 2006., which indicates that earnings and book values jointly explain about 70% share prices in selected period. The research results indicate that accounting information on Croatian capital market are value relevant, and results are comparable to research results from developed and transition countries.
关键词：value relevance; book value; earnings; share prices.
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