COMPARISON OF ACCOUNTING AND ECONOMIC MODELS IN EXPLAINING RETURN ON COMMON EQUITY USING THE THEORY OF RESIDUAL INCOME

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MOHAMMADI ALI AKBAR; POURZAMANI ZAHRA

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Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:39 Page(s): 139-164

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Information Journal Paper

Title

COMPARISON OF ACCOUNTING AND ECONOMIC MODELS IN EXPLAINING RETURN ON COMMON EQUITY USING THE THEORY OF RESIDUAL INCOME

Author(s)

MOHAMMADI ALI AKBAR | POURZAMANI ZAHRA | Issue Writer Certificate

Keywords

ACCOUNTING AND ECONOMIC VARIABLESQ1

RESIDUE MODELQ2

RETURN ON COMMON EQUITYQ3

RISKQ2

Abstract

This study examined the relationships between ACCOUNTING AND ECONOMIC VARIABLES driving RISK and returns on common equity using the theory of residual income were studied. Accounting variables considered in this study are: Market to Book value ratio, Operating leverage, Asset turnover RISK and the percentage change of the cost borrowing, also variable RISK-free interest rate and RISK-free interest rate multiplied by the operating leverage has been used as economic factors. . Method present research investigated the correlation type through field theories in the field of financial and accounting of proof. Also to testing the relationship between the variables being significant regression models is used. Results there was significant correlation between RETURN ON COMMON EQUITY (the dependent variable) accounting variables and economic variables (main independent variable) and respectively 70 and 66 percent approve changes explain RETURN ON COMMON EQUITY.

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APA: Copy

MOHAMMADI, ALI AKBAR, & POURZAMANI, ZAHRA. (2018). COMPARISON OF ACCOUNTING AND ECONOMIC MODELS IN EXPLAINING RETURN ON COMMON EQUITY USING THE THEORY OF RESIDUAL INCOME. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(39 ), 139-164. SID. https://sid.ir/paper/198199/en

Vancouver: Copy

MOHAMMADI ALI AKBAR, POURZAMANI ZAHRA. COMPARISON OF ACCOUNTING AND ECONOMIC MODELS IN EXPLAINING RETURN ON COMMON EQUITY USING THE THEORY OF RESIDUAL INCOME. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(39 ):139-164. Available from: https://sid.ir/paper/198199/en

IEEE: Copy

ALI AKBAR MOHAMMADI, and ZAHRA POURZAMANI, “COMPARISON OF ACCOUNTING AND ECONOMIC MODELS IN EXPLAINING RETURN ON COMMON EQUITY USING THE THEORY OF RESIDUAL INCOME,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 39 , pp. 139–164, 2018, [Online]. Available: https://sid.ir/paper/198199/en

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