Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns
This study examines the relation of conditional and non-conditional persistence of earning components to abnormal returns. The conditional persistence has been calculated using the concept of investors’ over-reaction towards accruals and their under-reaction towards sales revenue. The research uses...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
Alzahra University
2018-04-01
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Series: | پژوهشهای تجربی حسابداری |
Subjects: | |
Online Access: | http://jera.alzahra.ac.ir/article_3224_a33ab78f3ebf89c0feebd90cc7dc90e1.pdf |