THE USEFULNESS OF ACCOUNTING VARIABLES IN ASSESSING SYSTEMATIC RISK IN ACCEPTED CORPORATIONS IN TEHRAN STOCK EXCHANGE

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NAMAZI M.; KHAJAVI SH.A.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:11 | Issue:38 Page(s): 93-120

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Title

THE USEFULNESS OF ACCOUNTING VARIABLES IN ASSESSING SYSTEMATIC RISK IN ACCEPTED CORPORATIONS IN TEHRAN STOCK EXCHANGE

Author(s)

NAMAZI M. | KHAJAVI SH.A. | Issue Writer Certificate

Keywords

ACCOUNTING VARIABLESQ2

SYSTEMATIC RISKQ3

TEHRAN STOCK EXCHANGEQ2

FINANCIAL RATIOSQ2

Abstract

The main goal of this article is to investigate the usefulness of ACCOUNTING VARIABLES in assessing the SYSTEMATIC RISK in accepted corporations in TEHRAN STOCK EXCHANGE. In order to achieve this goal, 40 firms with available information in a period of 11 years (1370-1380) were chosen. Then, the information regarding 17 independent variables were gathered and the SYSTEMATIC RISK was measured as the dependent variable. Two statistical techniques, simple regression and multiple regressions, were used to test the hypothesis and finally, "backward elimination method" was employed to find the optimum model. The significance of the models was tested according to T - Test and F-test. To assure the lack of autocorrelation between the variables and residuals, the Durbin- Watson test was used and the results of the achieved model were compared with other selected variable methods such ,as "forward selection" and "stepwise regression technique". By using simple regression analysis, the results showed that, there is a significant relationship between financial leverage, operation leverage, current ratio, debt ratio, return on asset and the SYSTEMATIC RISK. With respect to the design of the model, it was concluded that among the 1 7 predicted variables, 8 variables remaining in the last step of the backward elimination method, accounted for more than %85 of variations of the SYSTEMATIC RISK.

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APA: Copy

NAMAZI, M., & KHAJAVI, SH.A.. (2005). THE USEFULNESS OF ACCOUNTING VARIABLES IN ASSESSING SYSTEMATIC RISK IN ACCEPTED CORPORATIONS IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(38), 93-120. SID. https://sid.ir/paper/8314/en

Vancouver: Copy

NAMAZI M., KHAJAVI SH.A.. THE USEFULNESS OF ACCOUNTING VARIABLES IN ASSESSING SYSTEMATIC RISK IN ACCEPTED CORPORATIONS IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;11(38):93-120. Available from: https://sid.ir/paper/8314/en

IEEE: Copy

M. NAMAZI, and SH.A. KHAJAVI, “THE USEFULNESS OF ACCOUNTING VARIABLES IN ASSESSING SYSTEMATIC RISK IN ACCEPTED CORPORATIONS IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 38, pp. 93–120, 2005, [Online]. Available: https://sid.ir/paper/8314/en

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