Evaluate the relationship between net assets and operating return on equity

Subject Areas :

لیلا Baei lashki ¹ (کارشناس ارشد حسابدار و عضو هئیت علمی دانشگاه آزاد اسلامی واحد نوشهر)
M.R Askari ² (استادیار و عضو هئیت علمی دانشگاه آزاد اسلامی واحد شهر ری)

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

Keywords:

Abstract :

Any decision on investment is considered one of the most important decisions in terms of financial management. Since, the future benefits could not be certainly determined, investment necessarily bears risk. Therefore, it has to be evaluated through its expected value and level of risk. As a result, deciding on investment indicates total assets of a company together with the composition of such assets and business risk in the eyes of investors. One of evident characteristics of accounting is that it helps investors in the course of predicting the return of investment. However, accounting should provide investors with necessary information so that they can make the best ion of shares together with their level of risk and proper return among the various shares of stocks in the market. In turn, the information is reflected through financial statements including balance sheet. This paper tends to study the relationship between the net operating asset and the share returns in the companies subscribed in Tehran stoke exchange during 2001 and 2008. This study can contribute to investors and users in the best ion of shares group out of various shares of stock.

References:

 

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