The Relationship Between Accounting Income and Ended & midterm Audited Income with Stock Price

Subject Areas :

Roya Darabi ¹ , Iraj Khosh Kholgh ²

1 - استادیار دانشگاه آزاد اسلامی واحد تهران جنوب
2 - کارشناس ارشد حسابداری

Received: 2015-05-10 Accepted : 2015-05-10 Published : 2011-11-22

Keywords: Firm Value, Accounting Income, Audited Income, stock price,

Abstract :

In this research, the relation between accounting income and Ended & midterm audit income with stock price of companies in Tehran Stock Exchange has been studied in the duration of 2002 to 21 July 2008. The objectives of this research are evaluating the relationship between of annual accounting income and audit income on the stock price of companies in Tehran Exchange and evaluating the influence of audit income and accounting income on the stock price of in Tehran Exchange. The authors consider that the existing information has ed and studied among 31 companies as a sample. This research subject dimension classified in practical research and descriptive research.In order to achieve the research objectives, the variables of accounting income and audit income were studied as independent variables and the stock price was studied as dependent variable. Pearson correlation was used for hypotheses testing. Research result shows Ended audited income is more important Investors views.Also Ended Audited Income is more attractive than companies fulfilled midterm accounted profit between studies has done in some year.

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