Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Moderating Role of Dual Class Share and Firm Size on Value Relevance of Accounting Information

Author(s): Aree Saeed Mustafa

The purpose of this research is to investigate the influence of dual class share and firm size on the value relevance of earning and book value, given by firms listed in Istanbul stock exchange from 2016 to 2018. Agency theory is utilized to explain the relationship between this research variable of interest. Utilizing cross-sectional panel data, the research findings indicates that value relevance of book value and earning is higher for firm’s issue dual class share. Likewise, earning per share and book value of equity shows higher value relevance for larger firms compare to small firm size in Turkey.

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