THE SURVEY OF EFFECTIVE FACTORS ON EQUITY VALUTION IN THE PRESENCE OF ACCOUNTING NOISE (EMPIRICAL EVIDENCE USING PROFIT MARGINS) IN THE ACCEPTED COMPANIES IN THE TEHRAN STOCK EXCHANGE

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TALEB BEYDOKHTI A.; ALISHAHI S.

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Journal: MANAGEMENT ACCOUNTING Year:2011 | Volume:4 | Issue:8 Page(s): 77-87

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Title

THE SURVEY OF EFFECTIVE FACTORS ON EQUITY VALUTION IN THE PRESENCE OF ACCOUNTING NOISE (EMPIRICAL EVIDENCE USING PROFIT MARGINS) IN THE ACCEPTED COMPANIES IN THE TEHRAN STOCK EXCHANGE

Author(s)

TALEB BEYDOKHTI A. | ALISHAHI S. | Issue Writer Certificate

Keywords

EQUITY VALUTIONQ2

ACCOUNTING NOISEQ3

REPORTING BIASQ3

MEASURES OF PROFIT FOR PER SHAREQ3

DEVIATION OF THE PROFIT MEASURES PER SHAREQ2

PROFIT MARGINSQ2

BOOK VALUE OF PER SHAREQ2

Abstract

The main purpose of is studying effective factors on EQUITY VALUTION in the presence of ACCOUNTING NOISE (Empirical Evidence using PROFIT MARGINS) in the accepted companies in theTehran Stock Exchange. Dependent variables in the present research market price per share and the independent variables are: the book values per share, MEASURES OF PROFIT FOR PER SHARE, DEVIATION OF THE PROFIT MEASURES PER SHARE, the difference between net profit and MEASURES OF PROFIT FOR PER SHARE. The main hypothesis of this study includes a main hypothesis and three sub-hypothesis. The studied period of the study is 1381 to 1386 years and selected pattern includes 69 companies. In order to test hypotheses, since the analysis of independent several variables are effective to explain or the dependent variable changes, the multi-variable regression was used. The results of the main hypothesis suggests that the gross profit deviation, the profit deviation before tax deduction and net profit deviation have a positive significant effect on market prices, and operating profit per share doesn’t significantly effect on market price per share, but among three profit standards deviation that have a significant relation with the market price per share, just gross profit deviation embeds into the optimum and the AEK model, when j=4, is complete and is as following:P=2772.88+2.19 EPS4+2.92 DIF4+2.03 S4+1.61 BPSAEK model indicates that ACCOUNTING NOISE more likely occurs in the gross profit and this finding these noise and can be effective for price adjustment of market price.The results of sub-hypotheses indicate that the book value per share, MEASURES OF PROFIT FOR PER SHARE, the difference between net profits and measures of profit per share with market price per share has a significant relation.

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APA: Copy

TALEB BEYDOKHTI, A., & ALISHAHI, S.. (2011). THE SURVEY OF EFFECTIVE FACTORS ON EQUITY VALUTION IN THE PRESENCE OF ACCOUNTING NOISE (EMPIRICAL EVIDENCE USING PROFIT MARGINS) IN THE ACCEPTED COMPANIES IN THE TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING, 4(8), 77-87. SID. https://sid.ir/paper/198811/en

Vancouver: Copy

TALEB BEYDOKHTI A., ALISHAHI S.. THE SURVEY OF EFFECTIVE FACTORS ON EQUITY VALUTION IN THE PRESENCE OF ACCOUNTING NOISE (EMPIRICAL EVIDENCE USING PROFIT MARGINS) IN THE ACCEPTED COMPANIES IN THE TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2011;4(8):77-87. Available from: https://sid.ir/paper/198811/en

IEEE: Copy

A. TALEB BEYDOKHTI, and S. ALISHAHI, “THE SURVEY OF EFFECTIVE FACTORS ON EQUITY VALUTION IN THE PRESENCE OF ACCOUNTING NOISE (EMPIRICAL EVIDENCE USING PROFIT MARGINS) IN THE ACCEPTED COMPANIES IN THE TEHRAN STOCK EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 4, no. 8, pp. 77–87, 2011, [Online]. Available: https://sid.ir/paper/198811/en

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