The aim of this study was to evaluate the impact of non-interest income on asset Returns, standard deviation of Return on assets, Return on assets adjusted, is. This study literature study and analytical reason and based on panel data analysis (panel data) is. In this study, 117 financial companies listed on the Tehran Stock Exchange during the period 1389 to 1393. Software to analyze the results of the study, 7 Eviews used. The results confirming the first hypothesis suggests that the non-interest income and a Return on assets of the company, there was a significant relationship. Also according to the analysis made in connection with the second hypothesis study came to the conclusion that Non-interest income and standard deviation of Returns between corporate assets, there was a significant relationship. Following the results of verification third hypothesis suggests that the non-interest income and adjusted Return on assets of the company, there was a significant relationship.

During the last decades several models have provided for predicting stock Returns. The Capital Asset Pricing Model (CAPM), has attracted much attention, but also raised to it a lot of criticism. One of the criticisms is mentioned to this model is ignoring the intra-period volatility, structural breaks and duration of the calculations. Therefore, this study by using fuzzy regression has been tried to intra-period volatility to be included in this model. Then the stability of beta and accurately of the Return prediction on the Capital Asset Pricing Model by using of Fuzzy logic system (FLS), Ordinary Least Squares regression model (OLS) and Generalized Method of Moments (GMM) are compared. The population of research is all companies listed in Tehran Stock Exchange and the research sample is consisted of 31 companies that in the period of 2011-2014, have been with the highest turnover. The results of research shows that the prediction error of stock Returns in fuzzy model is more than OLS and GMM model, but the prediction error of stock Returns in both of ordinary least squares regression model and Generalized method of moments doesn’ t have any significant difference with each other. So the classical beta still has offered the more stable beta than fuzzy beta and thus is offering a better prediction of stock Returns.

This research was doing to examine the influence of investment on asset growth in financial performance that measure with rate of stock Return for the short (annual) and long (average of 5 annual) periods of time. Surveying the situation of investment in fixed assets for measuring the effect that have on the financial resources available to distribute between stockholders and creditors of company, also the influence that have on reduce the risks of company is so important. The results of researches were doing about this subject show the negative relation between growth in the rate of assets growth and stock Return. In this dissertation we examine this subject for the years 1383-1387 in Stock Exchange of Tehran. The Result show the meaning full negative relation between growth in rate of fixed assets with short and long-term stock Returns.

Decision making in the economic affairs needs information. The shortage of information causes the ambiguity of the decision making process. The financials provide some of the needed information of this process. The perception of the earnings as the most important information source of the company was being supported by empirical studies. The mentioned researches have shown that the decision makers anchor on the accounting earnings more than any other benchmarks. The purpose of the following research is to help investors and other users to be able to assess the degree of the effects of the conservatism on the earning quality and ROI. The results show that the earning quality index presented based on the conservatism index has the ability to describe some of the differences between Return on the operational assets and the current stock Returns from the current year to the next year. In other word, economic entities that use the conservative procedures are able to change the earning quality with making some changes in the investments of the operational assets.

Using internal and external financial resources has different impact on productivity, Return on accounting and efficiency of investment based on volatilities regarding reward payment to managers. In the present study, these questions are raised whether Return on stock is effective on reward of board based on cash assets growth rate? Is the change of Return on asset effective on reward of board based on growth rate of cash asset? Thus the main objective is appraising simultaneous association between stock Return and change of Return of assets and board reward based on cash assets growth rate. To do this, data of 81 companies listed on Tehran Stock Exchange (TSE) during 2009-2013 are used. Also, multi-variate regression and pooled data model are applied. The results of investigations showed that there was not a significant association between changes of Return on assets and stock Return with reward based on growth rate of cash assets of companies listed on TSE.

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.

The present study investigates the impact of assets' age and business strategies on the relationship between the growth of assets and the operational performance of the companies. Return on net operational assets is considered to be the representatives of the operational performance of the companies. For this purpose, a sample including 86 companies listed at Tehran's stock exchange during the 2006 and 2010 has been studied. By doing hierarchical cluster analysis, the companies were categorized into two clusters of cost leadership and product differentiation. In order to analyze and examine the relationship between the variables in our study, the approaches of balanced panel data was used. The results show that there's a significant relationship between and the assets' age operational performance of the companies. These findings underline the influence of the variables of the assets' age and business strategies on the relationship between growth of the assets and the performance of the companies. These results indicate that the impact of factors on the growth of assets in the companies with older assets is more intensive. From the other hand, the findings show that the impact of the growth of the assets in the companies following the product differentiation approach is negative. Since the main key to success in investments is to determine each company’s particular competitive advantage and the stability thereof; hence, the empirical results of these strategic concepts could provide a useful mechanism for entrepreneurs in order to gain a better future performance.

Methods of financing for the continuation of activities and implementation of development projects profitable companies are very effective and leads to the survival of the companies in today's competitive world. Financing can be done in different ways and companies can finance itself from inside or outside the enterprise supply. One of the ways debt financing through external financing of the company. In this study, the relationship between corporate performance and financing through debt, in Tehran Stock Exchange by selecting a sample of 175 years - now and for a 5-year period, 1392- 1388 is studied. For information processing and data correlation and multivariate regression and SPSS software. According to this study, no significant relationship between the rate of Return on assets and short-term debt, long-term debt and firm size there as well the relationship between the rate of Return on assets and life now is not significant.

The present research mainly aims to investigate effect of managerial overconfidence on Return of investment and review on mediating role of intangible assets on this relationship in the listed enterprises in Tehran Stock and Exchange Organization (TSEO). The current investigation has studied the model of combined data annually for time period (2011-16) in a sample composed of 194 companies which have been selected out of the listed enterprises in TSEO Organization using systematic deletion. The results of this study indicated that there was significant relationship among managerial overconfidence and Return of capital. In addition, there is significant relationship among managerial overconfidence and Return of capital given the rate of investment in intangible assets.

Given that the transfer of state-owned enterprises and privatization in other words more quickly in recent years has taken the present study is to evaluate and compare the performance of public and private companies accepted in Tehran Stock Exchangeusing measures of economic value added (EVA) and the rate of Return on assets (ROA) pay. Statistical analysis of the results that have been obtained by Excel indicates this is the relationship between the percentage of private ownership and the rate of Return on assets and economic value added, has a direct and significant and about 0.14 to about 0.07 changes and economic value of changes in asset Returns can be explained by means of private property. The relationship between the rates of Return on assets is a direct and significant economic value.