Measuring the relationship between market value, Book value and earnings under Governance Adjustment of Financial Stock Market: An Empirical Study on companies registered in Qatar Exchange for the period ( 2006-2012 )

	Measuring the relationship between market value, Book value and earnings under Governance Adjustment of Financial Stock Market: An Empirical Study on companies registered in Qatar Exchange for the period ( 2006-2012 )
Tikrit Journal For Administration & Economics Sciences
Article 1, Volume 1, Issue 37, 2018, Pages 220-235
Abstract
Abstract: Corporate governance is currently used as a precautionary measure in financial markets to avoid financial crises or to reduce the efficiency of those markets; corporate governance works on adjustment transactions through a set of principles and mechanisms necessary to ensure the rights of all stakeholders. This research addresses the impact of the application of governance adjustment in Qatar Exchange on the relationship between the market value per share and the book value per share and earnings per share during the period (2006-2012), and considering 2009 years as a base year that the application of corporate governance started in order to adjust transactions. In this research we used the model applied statistician to achieve the goal of research and testing hypothesis. One of the main conclusions reached "There is variation in the level of interpretation of the book value and earnings per share to the changes in the market value during the previous, accompanying and subsequent periods to the application of corporate governance systems."
Keywords
Governance Adjustment; corporate governance; market value per share; book value per share; earnings per share

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