Stock Split Case Study

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1. INTRODUCTION

1.1 General Background

There is a positive effect on stock prices when stock split announced, if stock split is according to the situation because of there are two type of stock splits one is forward stock split another is reverse stock split. Therefore, if stock prices are too high then forward stock split applied and if share price is very low than there should be reverse stock split to get positive results as mangers want. After splitting the stock shares volume will increase and but real value of shares will remain the same. According to (Dr. Josiah Omollo Aduda, 2010) There was an increase in the volumes of shares traded when stock Splits were announced. Dhar and Chhaochharia (2008) found that splits occurred at any ratio e.g. 2:1, 3:2, 5:4, 4:3 etc. After applying this ratio (2:1) for split the stock, each shareholder had two times as many shares. (Yang Xiao-Xuan, 2013) investigates the market reaction to stock splits based on China’s companies from 2007 to 2010 using empirical analysis. I find significant positive abnormal returns around the announcement date.

There is a significant impact on stock prices around the announcement date. However, stock split decision by the board of directors to increase the number of shares outstanding by issuing additional shares to the current shareholders. Abnormal returns will increase surrounding the stock split announcement date and the ex-day. There is also an increase in abnormal returns after the ex-day found by the (Wulff, 2002).

It is noticed that after stock split, the number of shares will improved respectively according to the ratio of split. Here is also noticed that companies split the stock when the price is too high or very low. Therefore, its purpose was...

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...emakdej (2007) carried out a research of 100 splits in the Stock Exchange of Thailand and detected significantly negative impact 20 days before and 18 days after the ex-date of the stock split. This was the comparison with other studies that noted positive abnormal returns around the stock split dates. There was also an increase in both the proportion of large shareholders and the number of investors. Trading volumes were found to be lower than before. This study also found the evidence that the systematic risk was lower during the ex-dates but returned to preceding level after the stock split. Another have noted that abnormal returns were found only in the first year after the declaration of the stock. It was also noted that the significant abnormal returns only occurred during the period of 1975-1987 because of lower systematic risk in the New York Stock Exchange.

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