AN INVESTIGATION OF RELATIONSHIP BETWEEN ACCOUNTING AND ECONOMICAL PERFORMANCE MEASURES WITH MARKET VALUE OF COMPANIES IN CEMENT AND PETROCHIMICAL INDUSTRIES IN TEHRAN STOCK EXCHANGE

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POUYANFAR AHMAD; REZAEE FARZIN; SAFABAKHSH SHAHLA

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2010 | Volume:17 | Issue:61 Page(s): 69-82

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Title

AN INVESTIGATION OF RELATIONSHIP BETWEEN ACCOUNTING AND ECONOMICAL PERFORMANCE MEASURES WITH MARKET VALUE OF COMPANIES IN CEMENT AND PETROCHIMICAL INDUSTRIES IN TEHRAN STOCK EXCHANGE

Author(s)

POUYANFAR AHMAD | REZAEE FARZIN | SAFABAKHSH SHAHLA | Issue Writer Certificate

Keywords

PERFORMANCE EVALUATIONQ2

BOOTSTRAPQ3

ECONOMIC VALUE ADDEDQ3

NET OPERATING PROFITQ2

Abstract

The main measure for creating value in enterprises from the viewpoint of managerial accounting is the size and continuity of residual income, which measured in the form of ECONOMIC VALUE ADDED. The problem in the use of ECONOMIC VALUE ADDED measure in Tehran Stock Exchange is the number of low observations. This study employs pooled BOOTSTRAP regression on the cross sectional data of 23 cement and petrochemical companies listed in the TSE over the period 1378-1387 to examine whether EVA® or the traditional accounting-based measures are associated more strongly with stock returns. Empirical results indicate that the relative information contents of the economic measures are greater than that of earnings.

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APA: Copy

POUYANFAR, AHMAD, REZAEE, FARZIN, & SAFABAKHSH, SHAHLA. (2010). AN INVESTIGATION OF RELATIONSHIP BETWEEN ACCOUNTING AND ECONOMICAL PERFORMANCE MEASURES WITH MARKET VALUE OF COMPANIES IN CEMENT AND PETROCHIMICAL INDUSTRIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 17(61), 69-82. SID. https://sid.ir/paper/8226/en

Vancouver: Copy

POUYANFAR AHMAD, REZAEE FARZIN, SAFABAKHSH SHAHLA. AN INVESTIGATION OF RELATIONSHIP BETWEEN ACCOUNTING AND ECONOMICAL PERFORMANCE MEASURES WITH MARKET VALUE OF COMPANIES IN CEMENT AND PETROCHIMICAL INDUSTRIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2010;17(61):69-82. Available from: https://sid.ir/paper/8226/en

IEEE: Copy

AHMAD POUYANFAR, FARZIN REZAEE, and SHAHLA SAFABAKHSH, “AN INVESTIGATION OF RELATIONSHIP BETWEEN ACCOUNTING AND ECONOMICAL PERFORMANCE MEASURES WITH MARKET VALUE OF COMPANIES IN CEMENT AND PETROCHIMICAL INDUSTRIES IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 17, no. 61, pp. 69–82, 2010, [Online]. Available: https://sid.ir/paper/8226/en

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