INVESTIGATING THE SPECIFIC INSTITUTIONAL CHARACTERISTICS ON THE RELATIONSHIP BETWEEN RETURNS AND EARNINGS OF THE COMPANIES LISTED IN TSE

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.

FOROUGHI DARYOUSH; NADEM M.

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

Journal Paper

Paper Information

Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:7 Page(s): 73-96

Download Full-Text

Persian Verion

View:

706

Download:

Cites:

Information Journal Paper

Title

INVESTIGATING THE SPECIFIC INSTITUTIONAL CHARACTERISTICS ON THE RELATIONSHIP BETWEEN RETURNS AND EARNINGS OF THE COMPANIES LISTED IN TSE

Author(s)

FOROUGHI DARYOUSH | NADEM M. | Issue Writer Certificate

Keywords

INSTITUTIONAL CHARACTERISTICSQ2

INSTITUTIONAL OWNERSHIPQ2

REAL ESTATE ASSETSQ3

INVESTMENTQ2

FINANCINGQ2

Abstract

This research examines the impacts of four specific INSTITUTIONAL CHARACTERISTICS, "the extent of INSTITUTIONAL OWNERSHIP", "the extent of firm's holding real assets", "the extent of firm's INVESTMENT in equities of other firms" and "the extent of firm's reliance on debt FINANCING" on their "returns and earnings association". "Returns and earnings association" in this research means the ability of "earning price ratio" to describe the changes in "stock return per share". In this regard, we use the Iranian firm's data for a period of eight years (1380-1387). The research sample consists of 96 listed companies in Tehran Stock Exchange.In this research to examine the impact of the four specific INSTITUTIONAL CHARACTERISTICS, four linear regression models (multi-variable) are used. The results indicate that "the extent of INSTITUTIONAL OWNERSHIP" significantly and positively affect on the strength of "returns and earnings association". Also, "the extent of firm's reliance on debt FINANCING" significantly and inversely affect on the strength of "return and earning association". But, "the extent of firm's holding real assets" and "the extent of firm's INVESTMENT in equities of other firms" don't significantly affect the strength of "returns and earnings association".

Cites

No record.

References

No record.

Cite

APA: Copy

FOROUGHI, DARYOUSH, & NADEM, M.. (2010). INVESTIGATING THE SPECIFIC INSTITUTIONAL CHARACTERISTICS ON THE RELATIONSHIP BETWEEN RETURNS AND EARNINGS OF THE COMPANIES LISTED IN TSE. FINANCIAL ACCOUNTING, 2(7), 73-96. SID. https://sid.ir/paper/168223/en

Vancouver: Copy

FOROUGHI DARYOUSH, NADEM M.. INVESTIGATING THE SPECIFIC INSTITUTIONAL CHARACTERISTICS ON THE RELATIONSHIP BETWEEN RETURNS AND EARNINGS OF THE COMPANIES LISTED IN TSE. FINANCIAL ACCOUNTING[Internet]. 2010;2(7):73-96. Available from: https://sid.ir/paper/168223/en

IEEE: Copy

DARYOUSH FOROUGHI, and M. NADEM, “INVESTIGATING THE SPECIFIC INSTITUTIONAL CHARACTERISTICS ON THE RELATIONSHIP BETWEEN RETURNS AND EARNINGS OF THE COMPANIES LISTED IN TSE,” FINANCIAL ACCOUNTING, vol. 2, no. 7, pp. 73–96, 2010, [Online]. Available: https://sid.ir/paper/168223/en

Related Journal Papers