Article citationsMore >>

Callen, J. L., Khan, M., & Lu, H. (2013). Accounting quality, stock price delay, and future stock returns. Contemporary Accounting Research, 30(1), 269-295.

has been cited by the following article:

Article

Examining How Changes in NPV Affect Fluctuations in Fair Stock Value

1Lebanese International University, School of Business, Department of Finance, Beirut, Lebanon

2University of Tehran, College of Management, Faculty of Accounting and Finance, Tehran, Islamic Republic of Iran


Journal of Finance and Economics. 2025, Vol. 13 No. 2, 80-87
DOI: 10.12691/jfe-13-2-3
Copyright © 2025 Science and Education Publishing

Cite this paper:
Mohamad Saad, Saeed Bajalan, Reza Tehrani. Examining How Changes in NPV Affect Fluctuations in Fair Stock Value. Journal of Finance and Economics. 2025; 13(2):80-87. doi: 10.12691/jfe-13-2-3.

Correspondence to: Mohamad  Saad, Lebanese International University, School of Business, Department of Finance, Beirut, Lebanon. Email: saadmohamad313@gmail.com

Abstract

This study examined how changes in the Net Present Value (NPV) of a company's projects impact fluctuations in its fair stock value. An experiment utilized a simulated stock market with a virtual company (Ahoo Co.) and a group of 20 finance experts (Evaluators) who predicted Ahoo's stock prices to serve as a fair value benchmark. Robust regression analysis revealed a statistically significant positive relationship between changes in Ahoo's project NPVs and changes in the Evaluators' predicted stock values. The NPV coefficient was highly significant, and NPV explained 60% of the variance in predicted stock values. These findings support the hypothesis that a company's fair stock value fluctuations can be significantly explained by fluctuations in the expected NPV from its projects. The study concludes NPV is a crucial determinant of stock valuation, with implications for investment strategies, corporate decision-making, valuation modeling, and market efficiency. Key limitations include the small Evaluator sample size and generalizability issues. Further research with larger samples is recommended to strengthen reliability.

Keywords