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| Author: | Jindrichovska, I. |
| Title: | The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic |
| Journal: | European Accounting Review
2001 : VOL. 10:1, p. 107-132 |
| Index terms: | ACCOUNTING EMPIRICAL RESEARCH CZECH REPUBLIC EMERGING MARKETS |
| Language: | eng |
| Abstract: | This paper attempts to discover the relationship between accounting data and market price returns of the companies listed on the Prague Stock Exchange (PSE). The Prague Stock Exchange was established in 1993 and provides an opportunity to make a comparison between a newly established market and the findings of studies of established markets. There has been a wealth of publications and accounting research studies on developed markets. Generally, accounting attributes are thought to be relevant because they tend to be contemporaneously statistically associated with stock prices. This paper investigates whether there is a statistically significant permanent relationship between returns and accounting data on the Czech market. |
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