RELATION OF CONDITIONAL AND NON-CONDITIONAL PERSISTENCE OF EARNING COMPONENTS TO ABNORMAL STOCK RETURNS

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SADEGHI MOHSEN; DASTGIR MOHSEN; AMIRI HADI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: Journal of Empirical Research in Accounting Year:2018 | Volume:7 | Issue:27 Page(s): 103-128

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Title

RELATION OF CONDITIONAL AND NON-CONDITIONAL PERSISTENCE OF EARNING COMPONENTS TO ABNORMAL STOCK RETURNS

Author(s)

SADEGHI MOHSEN | DASTGIR MOHSEN | AMIRI HADI | Issue Writer Certificate

Keywords

ACCRUALQ2

CASH FLOWQ2

CONDITIONAL PERSISTENCEQ1

Abstract

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 multivariate regression method and the statistical sample consists of 66 firms listed in the Tehran Stock Exchange over the period from 2003 to 2016. To test the hypotheses, the panel data method and t-student test is used. The findings show a significant relation of the “the difference of conditional and non-conditional persistence of unexpected revenues” and “unexpected revenues” to “abnormal stock returns”; however, the findings indicate no relation of “differences of conditional and non-conditional persistence of unexpected revenues” and “unexpected earnings” to “abnormal stock returns”. Also, the relation between “the difference of conditional and non-conditional persistence of ACCRUALs" and "ACCRUAL anomaly" is not confirmed.

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APA: Copy

SADEGHI, MOHSEN, DASTGIR, MOHSEN, & AMIRI, HADI. (2018). RELATION OF CONDITIONAL AND NON-CONDITIONAL PERSISTENCE OF EARNING COMPONENTS TO ABNORMAL STOCK RETURNS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 7(27 ), 103-128. SID. https://sid.ir/paper/241045/en

Vancouver: Copy

SADEGHI MOHSEN, DASTGIR MOHSEN, AMIRI HADI. RELATION OF CONDITIONAL AND NON-CONDITIONAL PERSISTENCE OF EARNING COMPONENTS TO ABNORMAL STOCK RETURNS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2018;7(27 ):103-128. Available from: https://sid.ir/paper/241045/en

IEEE: Copy

MOHSEN SADEGHI, MOHSEN DASTGIR, and HADI AMIRI, “RELATION OF CONDITIONAL AND NON-CONDITIONAL PERSISTENCE OF EARNING COMPONENTS TO ABNORMAL STOCK RETURNS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 7, no. 27 , pp. 103–128, 2018, [Online]. Available: https://sid.ir/paper/241045/en

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