The Evaluation of Financial Performance of Investment Companies in Iran

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NASIRY SEPIDEH SADAT; Soleimani Amiri Gholamreza

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:45 Page(s): 135-160

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Information Journal Paper

Title

The Evaluation of Financial Performance of Investment Companies in Iran

Author(s)

NASIRY SEPIDEH SADAT | Soleimani Amiri Gholamreza | Issue Writer Certificate

Keywords

Investment CompaniesQ2

Financial PerformanceQ2

ROAQ1

Q Tobin’s RatioQ2

Performance EvaluationQ2

Abstract

Investment is one of the most important issues in society. Many investors decide to purchase of shares of Investment Companies due to lack of expertise in direct investment. So, it is very important to recognize, analyze and evaluate the performance of these companies. The purpose of the this paper is to investigate and categorize the activities of Investment Companies in Iran, to assess the more accurate way to evaluate the performance of these companies and to provide an appROAch for evaluating performance according to all the fields of activity of these companies. For this purpose, the information of Investment Companies of Tehran Stock Exchange was investigated. The activities were divided into three general categories of exchanged, non-exchanged and project investment, and the Financial Performance was measured by two criteria including ROA and Q Tobin’ s ratio. Finally information was examined by econometric techniques. The results of analysis using Q Tobin’ s ratio indicates that exchanged investments have the greatest impact on the firm's performance, which is because information is available to investors easily and allows them to evaluate and analyze them completely, while the other two fields of the activities, despite the importance, are less considered by investors because of insufficient information. The results of analysis using ROA showed that exchanged & project investments have important impacts on Financial Performance.

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APA: Copy

NASIRY, SEPIDEH SADAT, & Soleimani Amiri, Gholamreza. (2020). The Evaluation of Financial Performance of Investment Companies in Iran. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(45 ), 135-160. SID. https://sid.ir/paper/197992/en

Vancouver: Copy

NASIRY SEPIDEH SADAT, Soleimani Amiri Gholamreza. The Evaluation of Financial Performance of Investment Companies in Iran. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(45 ):135-160. Available from: https://sid.ir/paper/197992/en

IEEE: Copy

SEPIDEH SADAT NASIRY, and Gholamreza Soleimani Amiri, “The Evaluation of Financial Performance of Investment Companies in Iran,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 45 , pp. 135–160, 2020, [Online]. Available: https://sid.ir/paper/197992/en

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