La relation d'association entre rendement boursier et chiffres comptables (notice n° 343416)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02627cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021931.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Baccouche, Chedli El Mokhtar |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La relation d'association entre rendement boursier et chiffres comptables |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2007.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 48 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCe papier examine et analyse la relation d’association entre le rendement boursier et les données comptables, et ce pour 37 entreprises cotées à la Bourse de Tunis pour les années 1997 jusqu’à 2002. Nous avons testé cette association en tenant compte des états financiers établis sur la base des normes nationales tunisiennes incluses dans le nouveau système comptable des entreprises 1997. Notre objectif est de déceler les variables comptables et financières explicatives du rendement boursier, et de mesurer le degré de leur association en utilisant un modèle de régression multiple appliqué sur un ensemble de données de panel. Les résultats de notre étude indiquent l’existence d’une relation d’association entre le rendement boursier et les chiffres comptables, leur coefficient de corrélation ajusté peut atteindre 20 %. Les résultats montrent aussi que l’introduction, au modèle, de certaines variables muettes peut avoir un impact positif sur cette relation et contribue à l’augmentation de la valeur du coefficient de corrélation ajusté pour atteindre 37 %. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The association Relation between return and financial statementThis 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | marché financier |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | association |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ratios |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rendement boursier |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes tunisiennes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tunisian standards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | association |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ratio |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | return |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital markets |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Nafti Bakini, Olfa |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 13 | 1 | 2007-04-01 | p. 107-135 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2007-1-page-107?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2007-1-page-107?lang=fr&redirect-ssocas=7080</a> |
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