La relation d'association entre rendement boursier et chiffres comptables. Estimation en données de panel: Cas de la Tunisie

Chedli El Mokhtar Baccouche and Olfa Nafti Bakini

ACCRA, 2007, vol. 13, issue 1, 107-135

Abstract: This paper analyze and test the relation between return and financial statement on a sample of 37 Tunisian firms on a six years period (1997-2002) and after the adoption of the new national standards. The objective of the study is to detect the accounting and financial variables correlated with return in a regression model of panel data. The results indicate that we have a reel relation between accounting variables and return for 20 %. Thus when we introduce in the model some dummy variables we can obtain a percentage of 37 in this relation.

Keywords: capital markets; association; ratio; return; tunisian standards (search for similar items in EconPapers)
Date: 2007
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