Pension accounting disclosures: Actuarial gains and losses and market price reactions

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...

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書目詳細資料
主要作者:	Nora Fauzana, Zainal
格式:	Thesis
語言:	eng eng
出版:	2016
主題:	HF5601-5689 Accounting
在線閱讀:	https://etd.uum.edu.my/6156/1/s817474_01.pdf https://etd.uum.edu.my/6156/2/s817474_02.pdf
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