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Purpose

To investigate whether a stock split is still considered a policy that creates value for the underlying company and the rationale behind such action for companies listed on the NASDAQ.

Design/methodology/approach

The event study methodology of Strong is employed to examine the announcement effect of stock splits on stock prices.

Findings

The results indicate a positive market reaction at the stock split announcement and that the liquidity hypothesis explains well the rationale for the stock splits.

Research limitations/implications

The sample is quite small (57 observations) and the examination period is limited to 1999 and 2000.

Practical implications

Findings are of particular interest to researchers, practitioners and investors that have an interest in firms listed on NASDAQ.

Originality/value

Limited research on the stock price behaviour of firms listed on NASDAQ around stock split announcement date.

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