title

بررسي رابطه Q توبين با معيارهاي ارزيابي عملكرد مبتني بر اطلاعات حسابداري و اطلاعات بازار در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران

نباوند, بهروز and رضائی, جواد (1394) بررسي رابطه Q توبين با معيارهاي ارزيابي عملكرد مبتني بر اطلاعات حسابداري و اطلاعات بازار در شركتهاي پذيرفته شده در بورس اوراق بهادار تهران. Journal of Applied Environmental and Biological Sciences ــ 4 (5s). pp. 138-146. شاپا 2090-4274

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Title

Review between Tobin's Q with performance Evaluation Scale Based Accounting and Marketing Information in Accepted Companies in Tehran Stock Exchange

English Abstract

Investigating the performance of companies is one of the most important topics of interest to managers, investors, creditors and other interested parties; and the results of that form the basis of many decisions, so that any group of stakeholders seek to maximize their benefits. Evaluating the performance of companies is of utmost importance in the economic decision making and there are various criteria and methods employed to evaluate the performance of companies; hence, due to some shortcomings in the accounting information provided to evaluate the performance of companies, using some criteria has been taken into more consideration. Tobin’s Q is one of the criteria used in this regard. The present research aims to investigate the relationship between Tobin’s Q and performance evaluation criteria based on accounting and market information in companies listed on the Tehran Stock Exchange in a 5-year period. In this research, the Kolmogorov–Smirnov test was the statistical method used to examine the normal distribution; also, the Pearson’s correlation coefficient test at the confidence level of 95% was used to investigate the hypotheses. The results obtained from this study show that there is a significant relationship between the Tobin’s Q ratio and criteria of “earnings per share”, “market price of shares to their book value of equity”, and “return on equity” during the 5-year period of this research as well as there is no significant relationship between the Tobin’s Q ratio and ratios of “price to earnings per share” and “return on total assets”.

Item Type:Article
زبان سند : انگلیسی
نویسنده اول :بهروز نباوند
نویسنده مسئول :جواد رضائی
Additional Information:indexing in: Zoological Record, index Copernicus, globalimpactfactor, World Cat , Google Scholar , Ulrich web , ProQuest
کلیدواژه ها (انگلیسی):Operation evaluation, P/E, P/B, ROA, ROE
Subjects:W Health professions > W.20.55 H9 special topics A-Z (Human expenmentation
Divisions:Faculty of Medicine > Department of Science General
ID Code:6633
Deposited By: آقای جواد رضائی
Deposited On:02 Apr 1394 07:35
Last Modified:02 Apr 1394 07:35

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