Arth prabandh: A Journal of Economics and Management
  • Year: 2015
  • Volume: 4
  • Issue: 8

Investigating the Relationship between Accounting Earnings, Book Value and Operational Cash Flowwith Stock Return Rate of Listed Companies in Tehran Stock Exchange

  • Author:
  • Reza Salehi Reihani, Fatemeh Marani
  • Total Page Count: 6
  • Page Number: 11 to 16

Department of accounting, Islamic Azad University, Susangerd, Iran

Online published on 5 September, 2015.

Abstract

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.

Keywords

Book value, accounting earnings, operational cash flow, stock return equity