سال انتشار: ۱۳۹۳

محل انتشار: کنفرانس بین المللی اقتصاد، حسابداری، مدیریت و علوم اجتماعی

تعداد صفحات: ۷

نویسنده(ها):

Siavash Eftekharifar – MA,Department of Accounting , College of Accounting , Borujerd Branch, Islamic Azad university , Borujerd , Iran
Mahmoud Hematfar – Asisstant Professor Islamic Azad University of Borujerd Branch

چکیده:

Financial statements based on generally apply to judgments and methods of computation are about different aspects related items. In this study, indices of Value Added Economic (EVA) were compared mutually in relation with stocks market value of the companies. In order to perform this research pharmaceutical companies listed in Tehran Stock Exchange were selected and 30 companies were chosen as instances. Data analysis is done using descriptive statistics and correlation coefficient and finally model test. Results showed that the mean stocks market value 1.9 and Value Added Economic is 0.16. Correlation coefficient between Value Added Economic (42%) and variables of stocks market value 53(%) is positive and significant at the level of 1%. results showed that the Value Added Economic is a major index in perdict of stocks market value in pharmaceutical companies