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A PANEL DATA ANALYSIS TO ASSESS THE IMPACT OF SUSTAINED EARNINGS ON STOCK RETURNS: SPECIAL REFERENCE TO INDIAN FINANCIAL SERVICE SECTOR | ||
| Iranian Journal of Management Studies | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 10 اردیبهشت 1401 | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2022.329084.674719 | ||
| نویسنده | ||
Pooja Chaturvedi Sharma 
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| Apeejay School of Management, Delhi | ||
| چکیده | ||
| This study is focused on addressing the comprehensive issue of sustainability with special emphasis on sustained earnings as a measurement of earnings. The research work attempts to define the operating and non-operating elements of the earnings model and then examine the variations in the normal profit margin. The sustained earnings are also estimated separately by adopting the Firm-Related Approach and Industry-Based Approach. Dynamic Panel Data-based approach has been used for analysis. Findings mention that operating elements of earnings are significantly higher than the non-operating elements. Also, measures related to the intensity of operating earnings are positively associated with sustained earnings. Therefore, this study contributes sizeable evidence on sustained earnings of the financial service sector of the Indian stock market and can potentially be of extensive use to Investment Companies for managing investors' funds, Security Analysts, Investors, and Firms. | ||
| کلیدواژه‌ها | ||
| Sustainability؛ intensity of operating-earnings؛ transitory earnings؛ dynamic panel؛ cross-sectional | ||
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آمار تعداد مشاهده مقاله: 52 |
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