Evaluation of Relationship between Net Operating Asset and Return Stock

Subject Areas :

Mohammad Reza Askari ¹ , Leila Baee Lashaki ²

1 - عضو هئیت علمی دانشگاه آزاد اسلامی واحد شهرری
2 - کارشناس ارشد حسابداری و عضو هئیت علمی دانشگاه آزاد اسلامی واحد نوشهر

Received: 2015-11-03 Accepted : 2015-11-03 Published : 2010-12-22

Keywords: Net Operating Asset, Operating Asset, Operating Liability, Share Returns,

Abstract :

Any decision on investment is considered as 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 the 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 the investors. 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 the investors and users in the best selection of shares groupout of various shares of stock