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  • 标题:The Impact of Accounting Earnings on Stock Returns: The Case of Malaysia’s Plantation Industry
  • 本地全文:下载
  • 作者:Wong Pik Har ; Muhammad Afif. Abdul Ghafar
  • 期刊名称:International Journal of Business and Management
  • 印刷版ISSN:1833-3850
  • 电子版ISSN:1833-8119
  • 出版年度:2015
  • 卷号:10
  • 期号:4
  • 页码:155
  • DOI:10.5539/ijbm.v10n4p155
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    This study seeks to examine, (1) the effect of ROA, ROE and ROCE on stock return for plantation companies listed on the Main Board of Bursa Malaysia, in two distinct economic periods, prior to (2004-2006) and during (2007-2008) an economic recession and, (2) the resiliency of the plantation industry in Malaysia. Simple linear regression was used in analyzing the data. It was revealed that ROE had the highest explanatory power in explaining the variation in stock returns. ROA and ROCE were discovered to have a positive and significant relationship to stock returns only during the economic period prior to a recession. It was also discovered that the plantation industry in Malaysia is very resilient and is not adversely affected by an economic recession.

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