Main Article Content
The objective of the study is to determine the influence and measure the impact of accounting information from the financial statements on the share price of companies listed on the Ho Chi Minh Stock Exchange. The research is applying and inheriting the original model of Ohlson (1995) combined with the model of Mondal and Imran (2010), Sharif and partners (2015). Research results show accounting information such as growth (SALEGROWTH), earnings per share (EPS), debt to assets ratio (DAR), book value per share (BVPS), and company size (SIZE) of 239 enterprises in the period 2015-2019, all affect the share price, of which BVPS, EPS, SALEGROWTH, SIZE affect in the same direction and DAR affects in the opposite direction with share price. All 5 accounting informations have the highest statistical significance of 1%.