IMPACT OF INVESTMENT GROWTH ON THE RELATIONSHIP BETWEEN EARNINGS AND EQUITY VALUE IN DIFFERENT LEVELS OF PROFITABILITY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

IZADINIA NASER; AZIMI DASTGERDI PARVANEH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2014 | Volume:5 | Issue:16 Page(s): 101-118

Download Full-Text

Persian Verion

View:

1,557

Download:

Cites:

Information Journal Paper

Title

IMPACT OF INVESTMENT GROWTH ON THE RELATIONSHIP BETWEEN EARNINGS AND EQUITY VALUE IN DIFFERENT LEVELS OF PROFITABILITY

Author(s)

IZADINIA NASER | AZIMI DASTGERDI PARVANEH | Issue Writer Certificate

Keywords

INVESTMENT GROWTHQ2

EARNINGSQ2

EQUITY VALUEQ2

PROFITABILITYQ2

EQUITY BOOK VALUEQ2

Abstract

This research investigates the impact of INVESTMENT GROWTH on the relationship between EARNINGS and EQUITY VALUE in different levels of PROFITABILITY. The research sample takes 60 companies accepted in the Tehran Stock Exchange in the period 2001-2010. INVESTMENT GROWTH has been calculated by actual book values of firms’ equities. To test the hypotheses, univariate and multiple regression analyses were employed, using Fama and Macbeth (1972) two steps cross-sectional regression method.The results show that in different levels of PROFITABILITY, there is a positive and significant relationship between equity EARNINGS and EQUITY VALUE. This confirms the importance and informative aspects of accounting variable of EARNINGS. Also, the results show that INVESTMENT GROWTH in companies with high level of PROFITABILITY has positive and significant effect on the relationship between equity EARNINGS and EQUITY VALUE.

Cites

No record.

References

Cite

APA: Copy

IZADINIA, NASER, & AZIMI DASTGERDI, PARVANEH. (2014). IMPACT OF INVESTMENT GROWTH ON THE RELATIONSHIP BETWEEN EARNINGS AND EQUITY VALUE IN DIFFERENT LEVELS OF PROFITABILITY. JOURNAL OF ACCOUNTING KNOWLEDGE, 5(16), 101-118. SID. https://sid.ir/paper/163400/en

Vancouver: Copy

IZADINIA NASER, AZIMI DASTGERDI PARVANEH. IMPACT OF INVESTMENT GROWTH ON THE RELATIONSHIP BETWEEN EARNINGS AND EQUITY VALUE IN DIFFERENT LEVELS OF PROFITABILITY. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2014;5(16):101-118. Available from: https://sid.ir/paper/163400/en

IEEE: Copy

NASER IZADINIA, and PARVANEH AZIMI DASTGERDI, “IMPACT OF INVESTMENT GROWTH ON THE RELATIONSHIP BETWEEN EARNINGS AND EQUITY VALUE IN DIFFERENT LEVELS OF PROFITABILITY,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 5, no. 16, pp. 101–118, 2014, [Online]. Available: https://sid.ir/paper/163400/en

Related Journal Papers