国内外学者对企业并购的绩效评价通常采用非正常收益法和会计指标法进行实证研究。
The performance evaluation of corporate mergers and acquisitions and foreign scholars commonly uses index of non-normal earnings and accounting empirical study.
事件研究法根据某一事件发生前后的数据资料，通过测度非正常收益来分析这一事件对于资产价格的影响。
To have a more intuitive analysis of the relationship between stock price and stock dividend event, we will do some empirical studies using the event study methodology.
越早披露年报的公司市场反应越显著，及时披露年报的样本组较不及时披露年报的样本组有更大的累积非正常收益。
But exchange, office size have nothing to do with the timeliness. When the annual report disclosure earlier, there will be a significant market reaction.
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