| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 98 === This study examines the effect of Industries on the relative Value-relevance of Accounting Information. This study adopts the model of Barthet al.(1998). The sample consists of 9,890 firm-year observations in electronic industry, financial industry, other industry during 1997 to 2007.
The empirical results of this study are as follows：
1.In electronic industry, the value relevance of earnings is higher than that of book value.
2.In financial industry, the value relevance of earnings is lower than that of book value.
3.In other industry, the value relevance of earnings is indifferent with that of book value.
4.The value relevance of earnings for listed firm belonging to electronic industry is higher than that of earnings for listed firm belonging to financial and other industry.
5.The value relevance of book value for listed firm belonging to financial industry is higher than that of earnings for listed firm belonging to electronic and other industry.
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