نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری دانشکده مدیریت دانشگاه تهران
2 دانشجوی کارشناسی ارشد حسابداری دانشکده مدیریت دانشگاه تهران
کلیدواژهها
عنوان مقاله English
نویسندگان English
In this study the existence of abnormal return and its effective factors were examined. The results show that there is positive short term abnormal return during six month after the acceptance of sampled corporations in exchange. Among seven variable s; Size, Horizon, Coefficient of Variances, Stock Market Return one month before the offering of stock , Audit Firm and Industry Type, only Size (reversely) and Stock Market Return (directly) had a relation with abnormal return; however, multi variable regression analyses demonstrated that al l of the variables can simultaneously justify just around 20% of abnormal return.
کلیدواژهها English
| تعداد مشاهده مقاله | 1,637 |
| تعداد دریافت فایل اصل مقاله | 1,392 |
