期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2014
期号：2363
页码：221-227
出版社：Human Resource Management Academic Research Society
摘要：The price of equity shares depends on the two basic factors, demand and supply. Price fluctuates with the phenomenon of buying and selling. Prices usually move up with buying and go down with selling of equity shares. Many accounting variables affect market value of equity share and Earnings Per Share is one of them. The purpose of this research is to find out the effect of Earning Per Share (EPS) on the Market Value of Share (MVS) and their mutual relationship. The targeted population was the Pakistani Cement industries that were listed in the Stock Exchange Commission of Pakistan (SECP). The thirteen Cement industries were selected for the analysis and secondary data was used for this purpose. The data was analyzed through SPSS software and represented in the form of tables and graphs. The finding shows that Earning Per Share (EPS) significantly impact the Market Value of Share. This study improves the understanding of share prices in broadening the base of market values of share, which may assist in creating a better investment culture in country that translates economy into a robust economy.
