The value relevance of earnings and book value at Vietnamese listed enterprises

Relevant value is important for information users to make business decisions, and stock prices have an essential relationship the relevance about enterprises. The paper aims investigate earnings book influences on of 144 Vietnamese listed Selected data are non-financial enterprises with a wide range industries ensure representativeness market. research implements stakeholder signaling theory explain hypotheses model related per share share. Time series analyzed three years from 2018 2020. quantitative method applied test hypotheses. results determine that fixed effects suitable. also show positively affect price, but has negative impact price. provides some policy suggestions investors reasonable decisions using relevant in Vietnam.