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La relation d'association entre rendement boursier et chiffres comptables. Estimation en données de panel : Cas de la Tunisie

Author

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  • Chedli El Mokhtar Baccouche
  • Olfa Nafti Bakini

Abstract

This paper analyze and test the relation between return and financial statement on a sample of 37 Tunisian firms on a six years period (1997-2002) and after the adoption of the new national standards. The objective of the study is to detect the accounting and financial variables correlated with return in a regression model of panel data. The results indicate that we have a reel relation between accounting variables and return for 20 %. Thus when we introduce in the model some dummy variables we can obtain a percentage of 37 in this relation.

Suggested Citation

  • Chedli El Mokhtar Baccouche & Olfa Nafti Bakini, 2007. "La relation d'association entre rendement boursier et chiffres comptables. Estimation en données de panel : Cas de la Tunisie," ACCRA, Association francophone de comptabilité, vol. 13(1), pages 107-135.
    • Handle: RePEc:cai:accafc:cca_131_0107
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