id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-7807	Oraby, Salah Ahmed 	Is the residual income metric of a relevant value? evidence from Saudi Arabia	2025	13	.pdf	application/pdf	7886	437	58	[35] S. Dimitrios, A. Papathanasiou, and K. Nikos, The relevance of economic value added (EVA) and earnings per share (EPS) in value relevance studies, Journal of Financial and Quantitative Analysis, vol. 44, no. 4, pp. 795-810, 2009. 1. Introduction The Value relevance research investigated the usefulness of accounting information to investors in capital markets as an accounting variable of value relevance, to determine if it had a statistical relationship with the market values of shares.	cache/easat-7807.pdf	txt/easat-7807.txt