The relationship between high levels of forecast profits of associated risk management and corporate value of companies listed in Tehran Stock Exchange
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
The aim of this study was to investigate the impact of risk on the company's enterprise value (returns) as well as the impact of high levels of forecast profits on risk management in companies listed in the Tehran Stock Exchange. According to the aforementioned study, a hypothesis was proposed that the statistical analysis was performed. The sample included 128 companies listed on the exchange of data over 5 years (1390 to 1394), as the test period, the statistical analysis was performed. The high levels of profit forecasts, optimistic attitude of the management of interest rate forecasts compared to actual earnings. The purpose of the returns, the degree or extent to which the company's financial goals to increase shareholder wealth is achieved and to achieve this important indicator of corporate value (the index of returns) was applied. Operational objectives that the CEO in order to achieve the main goal of increasing shareholder wealth will follow, for the purpose of random sampling is used knock judgment. Multivariate regression was used to analyze the assumptions. The results show that the coefficients of all the independent variables according to statistics obtained from these variables, the results indicate that this ratio is significant. These findings show that the coefficients of the independent variables and values (returns) firms listed in the Tehran Stock Exchange has a significant relationship. The coefficients of independent variables is indicative of the significance of this factor.
Language:
English
Published:
Journal of Advanced Research in Accounting and Auditing, Volume:2 Issue: 2, 2017
Page:
16
magiran.com/p1774674  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 990,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
دسترسی سراسری کاربران دانشگاه پیام نور!
اعضای هیئت علمی و دانشجویان دانشگاه پیام نور در سراسر کشور، در صورت ثبت نام با ایمیل دانشگاهی، تا پایان فروردین ماه 1403 به مقالات سایت دسترسی خواهند داشت!
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 50 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!