Analyzing the relationship between economic value added (EVA) and accounting variables with share market value in Tehran stock exchange (TSE)
The purpose of this study is to examine the relative explanatory power of the economic value added (EVA) model with respect to share market value (MV) compared to recognized accounting variables (net profit and operational profit) in the context of Tehran Stock Exchange (TSE). The sample involves 87...
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| 主要な著者: | , |
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| フォーマット: | 論文 |
| 出版事項: |
IDOSI Publications
2013
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| オンライン･アクセス: | http://eprints.utm.my/id/eprint/50563/ http://idosi.org/ |
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| 要約: | The purpose of this study is to examine the relative explanatory power of the economic value added (EVA) model with respect to share market value (MV) compared to recognized accounting variables (net profit and operational profit) in the context of Tehran Stock Exchange (TSE). The sample involves 87 non-financial companies listed in Tehran Stock Exchange (TSE) over the period 2004-2008. Pearson correlation coefficient and regression method was employed to analysis the scondary data. The results show there are more relationship among accounting variables (NP and OP) and share market value (MV) than economic value added (EVA). Although, the relationship between EVA and share market value is significant |
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