THE RELEVANCE BETWEEN ACCOUNTING VARIABLES AND STOCK RETURN BASED ON THE STOCK RETURNS MODEL OF ZHANG

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DASTGIR MOHSEN; TAJI NEDA; SAEDI RAHMAN

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

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:13 Page(s): 43-64

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Title

THE RELEVANCE BETWEEN ACCOUNTING VARIABLES AND STOCK RETURN BASED ON THE STOCK RETURNS MODEL OF ZHANG

Author(s)

DASTGIR MOHSEN | TAJI NEDA | SAEDI RAHMAN | Issue Writer Certificate

Keywords

STOCK RETURNQ2

EARNING YIELDQ2

PROFITABILITYQ2

CAPITAL INVESTMENTQ2

GROWTH OPPORTUNITIESQ2

DISCOUNT RATEQ2

Abstract

In this research we investigate the relationship between the accounting variables and STOCK RETURNs based on the equity value model of Zhang. The aim of the paper is to show that STOCK RETURNs is a function of EARNING YIELD, equity CAPITAL INVESTMENT, changes in PROFITABILITY, GROWTH OPPORTUNITIES and DISCOUNT RATEs. Based on the literature review five hypotheses has been considered and analyzed by simple and multiple regression methods during 2001-2010 in Tehran Stock Exchange (TSE).Empirical results do not confirm the predicted roles of all identified factors. Only there is a direct relation between EARNING YIELD and STOCK RETURNs also there is an inverse relation between changes in DISCOUNT RATEs and STOCK RETURNs.

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APA: Copy

DASTGIR, MOHSEN, TAJI, NEDA, & SAEDI, RAHMAN. (2012). THE RELEVANCE BETWEEN ACCOUNTING VARIABLES AND STOCK RETURN BASED ON THE STOCK RETURNS MODEL OF ZHANG. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(13), 43-64. SID. https://sid.ir/paper/197921/en

Vancouver: Copy

DASTGIR MOHSEN, TAJI NEDA, SAEDI RAHMAN. THE RELEVANCE BETWEEN ACCOUNTING VARIABLES AND STOCK RETURN BASED ON THE STOCK RETURNS MODEL OF ZHANG. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(13):43-64. Available from: https://sid.ir/paper/197921/en

IEEE: Copy

MOHSEN DASTGIR, NEDA TAJI, and RAHMAN SAEDI, “THE RELEVANCE BETWEEN ACCOUNTING VARIABLES AND STOCK RETURN BASED ON THE STOCK RETURNS MODEL OF ZHANG,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 13, pp. 43–64, 2012, [Online]. Available: https://sid.ir/paper/197921/en

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