Accounting information is indispensable for any investment strategy by individuals and institutional investors. The purpose of this study is to verify which factors affect market value of equity and highlight opportunities for future research. The objectives of this study are to: • Determine the effects of cash flows and accruals on the market values, • Examine the extent to which one or more of the following parameters: current accruals, total accruals, aggregate accruals, non-current accruals, gross profit, operating profit, net income, operating cash flows, financing cash flows or investing cash flows are able to explain the market values, and • Investigate the potential that audit quality moderates the effects of cash flows and accruals on the market of Jordanian companies. Panel data method will be implemented to characterise the impact of cash flows and accruals on the market value of equity of all Jordanian companies listed on the Amman Stock Exchange (ASE). This investigation will be carried out for three periods, six years before the Financial Crisis, during the crisis, and six years following it.
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