Department of accounting, Islamic Azad University, Susangerd, Iran
Online published on 5 September, 2015.
This study investigates thepredictability of accounting earnings ability, book value and cash flow asrepresentative of accounting information in relation to stock return rate of listed companies in Tehran Stock Exchange. Statistical society includes all listed companies in Tehran Stock Exchange from 2008 to 2012. In this study, data is gathered from financial statements of listed companies in Tehran Stock Exchange and hypotheses were tested by Regression test. Based on carried out tests, results indicate that there is a significant relationship between accounting earnings, book value and operational cash flow with stock return rate.
Book value, accounting earnings, operational cash flow, stock return equity