search query: @indexterm Stock splits / total: 17
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| Author: | Vafeas, N. |
| Title: | Reverse stock splits and earnings performance |
| Journal: | Accounting and Business Research
2001 : SUMMER, VOL. 31:3, p. 191-202 |
| Index terms: | STOCK SPLITS INVENTORY CONTROL EARNINGS |
| Language: | eng |
| Abstract: | Reverse stock splits are preceded by significantly poorer earnings performance for splitting firms compared to a sample of matched control firms. The overall earnings-returns relationship becomes significantly stronger following the reverse stock split. |
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