Information Disclosure in the capital market is an instrument to reduce the Agency costs and asymmetry of information that it affects on expectations and, consequently, shareholders' decisions and it has value relevance with capital market variables. One of the most important items of disclosure in the capital market is disclosure of risk that it is required by the capital market plyers. In this paper, we investigate the relationship between value relevance of disclosure and risk reporting in the listed banks in Tehran Stock Exchange (TSE). We use annual financial statements of 19 listed banks in TSE for a period of 6 years during 1390 to 1395 by estimation three models for explaining the effect of disclosure and risk reporting on price, return and banks value with simple regression analysis through panel data. Results show that disclosure of risk has a positive and significant relationship with price and value of banks, and also has a negative and significant relationship with return. In general, the value relevance of risk disclosure of banks in Iranian capital market is confirmed.

Diversification and return's relationship is a question that every bank faces with it. It is a routin issue that the bank should answer to it. This study also seeks to evaluate the relationship between diversification and return. The sample of study is 10 banks included Saderat, Mellat, Tejarat, Parsian, Eghtesad Novin, Pasargad, Sina, Hekmat, Day, Sarmaye, Post bank, and Karafrin. The period of study was from 2011 to 2015. Herfindal Herishman index (HHI) was used as the proxy of diversification and two kinds of return included return of assets (ROA) and return on equity (ROE). The multiple regression is used and estimated by estimated generalized least squares (EGLS). The results showed that there was a significant and adverse relationship between diversification of assets and ROA. Also, there wasn't a significant relationship between diversification of loans and ROA. Furthermore, there wasn't a significant relationship between diversification of loans and assets with ROE.

Liquidity Management means that Bank enable to pass financial assurance along time. Liquidity Management appears in different levels. Liquidity Management needs to finding the risks are around it variation of environmental variable. Liquidity risk is a scale for controlling and managing that role a tool for manager. In this thesis focus on liquidity risk of Saman bank as a case study.This applied research evaluating liquidity risk in Saman bank by method Value at risk between years 1381 to 1386. In this research financial reports of bank was been analyzed and the liquidity risk of Saman bank was calculated with value at risk method in research time duration. In research hypothesis claimed that the Liquidity risk of Saman bank had a decreasing trend in research time duration. Hypothesis of research was been tested by Cox regression. In parallel analysis, the simple regression model was been fitted. Result of tow methods indicate that the trend of liquidity risk was decreasing in research time duration.

Aim of this research is the survey of role, amount and sort of relation between variables such as ratio of book value to market value, different returns and also study of difference between value stocks and growth stocks at Tehran stock exchange.Time period is 6 years, since 2007 to 2012, and 88 publicly traded companies were chosen.To test hypotheses, static panel data and generalized least squree were chosen. Results in minor group that, the relation between B/M ratio and cash return is negative, meanwhile the relation between aforementioned ratio and total return and also capital return are positive. In major group results show that, there is higher return for growth stock retun in comparison to value stock return. It also shows that the relations are similar to minor group.

Performance evaluation is an activity that helps stockholders make a decision in an optimal investment. Copeland (2002) believes that none of the traditional performance evaluation benchmarks, such as income, earnings per share and income growth, have a correlation with total return for stockholders. Among other criteria for performance evaluation, which might have a correlation with created return for stockholders are Economic Value Added (EVA) and Refined Economic Value Added (REVA). The purpose of this paper is, therefore, to investigate the relationship between EVA and REVA to stock return for Iranian companies accepted in the Tehran Stock Exchange (TSE). With that regard, using the combined data of company and year, 71 companies accepted in the TSE have been tested in 10 years. The research hypothesizes have been tested using the Pearson correlation coefficient.The research findings show that there is no significant relationship between the Economic Value Added and the Refined Economic Value Added to stock return.