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...

Full description

Bibliographic Details
Main Authors: Mohsen Sadeghi, Mohsen Dastgir, Hadi Amiri
Format: Article
Language:fas
Published: Alzahra University 2018-04-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_3224_a33ab78f3ebf89c0feebd90cc7dc90e1.pdf