Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal The Asian Journal of Technology Management (AJTM)
Khan, Amir Sajjad
International Islamic University Islamabad
Decision Sciences, Operations Research & Management

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Earnings management and Stock Market Return: An Investigation of Lean against the Wind Hypothesis Khan, Amir Sajjad
The Asian Journal of Technology Management (AJTM) Vol 6, No 1 (2013)
Publisher : School of Business and Management Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.361 KB)

Abstract

This study attempts to investigate the “lean against the wind hypothesis”. For this purpose the relationship of earnings management to that of the aggregate stock market return was investigated. Data for the year 2005 to 2009 was examined and Panel Data techniques were applied on the data set. F-statistics were used to check for appropriateness of the model, Housman test were used to finally decide for fixed effect model. Results of the paper were against the existence of lean against the wind behavior of the firms towards the aggregate under valuation of stock market returns. These Results were in favor of the past study of Cohen and Zarowin (2011).Keywords: Earnings management, Discretionary accruals, Modified Jones model, KSE
Co-Authors