وبلاگ

Abstract:
In this research, we evaluated the relationship between accounting variables and the price of the shares on the stock exchange in Tehran. This is an applied research regarding the purpose. This is an event research regarding the kind of research’s design relying on historical data and its inference method is inductive in the kind of correlation. In this regard, stock dividend per share, cash dividend per share, book value per share as accounting variables’ measures, as the main independent variables and the size of company and financial leverage as other independent variables have been applied.
The present research includes a main hypothesis and three secondary ones. The present research study’s community are accepted companies in stock exchange in Tehran during a five-year period. (1388-1392). finally according to restrictions, the information related to 125 companies was collected and then the 94 number of companies were selected by simple random sampling from Morgan table. The scholar has taken some actions to analyze the questions of hypothesis and he has used the statistical method by the means of software including SPSS and Eviews for the purpose of documentation of results and statistical analysis and presenting final solution. The research’s hypothesis have been analyzed by the use of compound linear regression and F and T tests. Analyzing the relationship between variables showed that there is a direct relationship between the price of shares and three components of accounting variables (stock dividend per share, cash dividend per share, book value per share) and the amount of the share’s price has been increased through the increase in accounting variables.
Key Term: stock price , stock dividend per share, cash dividend per share ,book value per share, the size of company, financial leverage
Islamic Azad University
Branch Kashan
Department Accounting and Management
A thesis Submitted in Partial Fulfillment of the Requirments for the Degree of Master in Accounting (M.A)
Title
Evaluate the relationship between Accounting variables and Stock prices in the Tehran Stock Exchange
Supervisor
Dr.Hossein Panahian

By
Mahnaz Mohammadpour koulehee
February 2015

 

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