Relationship between quality of earning and abnormal stock return of companies accepted in Mumbai Stock Exchange
نویسندگان
چکیده مقاله:
In this research, role of accruals in elaboration of quality of earning of the companies accepted in Mumbai Stock Exchange has been studied and relationship between quality of earning through accruals and its constituents and abnormal stock return has been studied. The studied sample includes 35 companies in group A of Mumbai Stock Exchange in 2009-2013.Fordata analysisandhypothesistesting multiple linear regression model based on panel data has been used with Estimated Generalized Least Square (EGLS) with eviews and stata software and results of the research indicate that there is direct and significant relationship between accruals and abnormal stock return. There is also direct and significant relationship between discretionary accruals and abnormal stock return and non- discretionary accruals and abnormal stock return
منابع مشابه
relationship between quality of earning and abnormal stock return of companies accepted in mumbai stock exchange
in this research, role of accruals in elaboration of quality of earning of the companies accepted in mumbai stock exchange has been studied and relationship between quality of earning through accruals and its constituents and abnormal stock return has been studied. the studied sample includes 35 companies in group a of mumbai stock exchange in 2009-2013.fordata analysisandhypothesistesting mult...
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عنوان ژورنال
دوره 1 شماره 2
صفحات 61- 73
تاریخ انتشار 2016-08-01
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