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TESTS FOR A MARKET EFFECT
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05 level Abnormal Returns Accounting Event Dates additional debt affected firms APB Opinion APB's assess associated Average Coefficient Value bond covenant control group Corp correlation Covariance Matrix Cross-Sectional Regression Model debt covenant effects debt covenant hypothesis DEBT variable deferral method Descriptive Statistics dividend Durbin-Watson statistic economic consequences event period F-statistic F-Tests firms with debt FT firms FT method Full Sample H1 and H2 Holthausen impact income statement Independent Variables ITC accounting change ITC accounting proposals ITC tax legislation January effect Leftwich lending agreement mandated accounting change market effects method of accounting negative security price non-event dates null hypothesis Number of Rejections one-tail test parameters positive potential Probability of F provide evidence proxies Q-Q Plot Regression Model Results returns generating model sample of firms second-stage security market reaction security price effects security price reaction Statistics Summary Statistics Table tests of H1 unrestricted retained earnings variance/covariance matrix