| Autor: |
Mahdi Salehi, Maryam Seifzadeh |
| Jazyk: |
angličtina |
| Rok vydání: |
2014 |
| Předmět: |
|
| Zdroj: |
Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, Vol 9, Pp 29-37 (2014) |
| Druh dokumentu: |
article |
| ISSN: |
1840-3557 |
| DOI: |
10.7251/ZREFIS1409029S |
| Popis: |
The present study investigates analytically the relation between changes of balance sheet items and stock future output of listed companies in Tehran Stock Exchange. Since, one of these informative sources which are available for investors and creditors and financial analysts are fiscal lists of companies and in principle one of the main instrument as final output of accounting process and financial reporting, so the research aims to predict the stock output changes by investigating the balance sheet items. Along with the subject, six hypotheses are postulated and the kind of research method is correlation during 2005-2010. The results show that changes of fixed assets and also shareholders emolument have influence on the future exchange output. Nevertheless, the determination coefficients in the following model were low. This reveals that independent coefficient in the model have a weak relation with the future exchange output. Consequently, there is a meaningful relationship between balance sheet and listed companies in Tehran Stock Exchange. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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