Pension accounting disclosures: Actuarial gains and losses and market price reactions
This paper seeks to investigate the market price reactions towards actuarial gains and losses (AGL) disclosure and the determinants of Cumulative Average Abnormal Return (CAAR) by using Cumulative Market Adjusted Return Model (CMAR) and efficient market theory among 86 company-years in Malaysia that...
| 第一著者: | |
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| フォーマット: | 学位論文 |
| 言語: | 英語 英語 |
| 出版事項: |
2016
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| 主題: | |
| オンライン･アクセス: | https://etd.uum.edu.my/6156/1/s817474_01.pdf https://etd.uum.edu.my/6156/2/s817474_02.pdf |