文章基本信息

标题：The Relationship between Information Asymmetry and Stock Return in the Presence of Accounting Conservatism
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作者：Mohammed Yassin ; Haitham Ali ; Madher Hamdallah 等
期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2015
卷号：10
期号：5
页码：126
DOI：10.5539/ijbm.v10n5p126
出版社：Canadian Center of Science and Education
摘要：This study aimed to test the effect of information asymmetry on the stock return in the presence of accounting conservatism in industrial companies listed in Amman Stock Exchange (ASE) in the period from 2006 to 2012. The study found that investors who have private information can benefit from that through achieving outstanding returns, which means that information asymmetry affects the stock return positively, but when taking into consideration the conservative accounting policies practiced by management, this effect was faded.