The impact of accounting variables on share price in Malaysia / Dylane Nadine Mojitoh

A number of empirical studies have been undertaken to identify the factors that affect share price. Past literature reveals that movements of stock price depend on internal and external factors. Among the internal factors, firm specific factors such as dividend per share (DPS), earnings per share (EPS) and book value per share (BVPS) affect the determining of share price. The present study examined the impact of dividend per share, earnings per share and book value per share of stock price on a sample of 75 companies listed in Malaysia from 2014 to 2018. Using Ordinary Least Square (OLS) regressions model the result reveals that EPS, DPS and BVPS have positive relationship with share price but the variables have insignificant impact on share price.