Share price reaction to dividend announcements and the interaction with earnings announcements in the Malaysian stock market

Document Type

Article

Publication Date

1-1-2010

Abstract

This study examines the market reactions to dividend announcements and the interaction with earnings announcements in the Malaysian stock market. Data was obtained for a sample of one thousand and eighty eight (1088) dividend announcements from firms whose shares were traded on the Malaysian stock exchange from 2004 to 2008. Abnormal returns were calculated using the market model. The results are partially consistent with the dividend information signalling hypothesis. There are positive abnormal returns related to dividend increase and dividend unchanged announcements, but insignificant for dividend decrease announcements. Combining dividend announcements with earnings announcements that take place well before dividend announcements, we find that both earnings and dividends exert their influence independently on share prices.

Keywords

Dividend announcements, Dividend signalling, Information content of dividend, Interaction of dividend with earnings announcements, Malaysian stock market

Divisions

Faculty_of_Business_and_Accountancy

Publication Title

Asian Journal of Business and Accounting

Volume

3

Issue

2

Publisher

Faculty of Business and Accountancy, University of Malaya, Malaysia

Publisher Location

4-84 JOTO-CHO, KITA-KU, NAGOYA, 462-0831, JAPAN

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