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Study of information content Equity Market Value in predicting Shareholder Value Added and Created Shareholder Value Evidence from Tehran Stock Exchange
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نویسنده
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Kheyrkarkeshavarz M. A. ,Samadi M. ,Pourali lakelaye M. R.
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منبع
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international journal of applied operational research - 2013 - دوره : 3 - شماره : 2 - صفحه:89 -96
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چکیده
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The aim of this paper is to investigate the relationship between equity market value (emv) and measures of creation value of the performance evaluation (shareholder value added (sva) and created shareholder value (csv)) in tehran stock exchange. thus this paper examined the creation value in iranian companies by alfred rappaport model and to assess the relationship, liner regression tests were used and the following hypotheses were tested: 1) there is a relationship between equity market value and sva. 2) there is a relationship between equity market value and csv. the research results indicate that, there is not significant relationship between shareholder value added and emv while there is a positive significant relationship between created shareholder value and emv. it was found that an increase in emv is a positively -to- impact on created shareholder value.
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کلیدواژه
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Equity Market Value ,Value Creation Measures ,Performance Evaluation
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آدرس
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Islamic Azad University, Emirate Branch, MSc Student, Department of Accounting , ایران, Tonekabon Branch, Islamic Azad University, Tonekab, Largani Assistant Professor, Department of Accounting, ایران, Chaloos Branch, Islamic Azad University, Chaloos, Assistant Professor, Department of Accounting, ایران
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Authors
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