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Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   FALL 2006 , Volume 13 , Number 45; Page(s) 89 To 109.
 
Paper: 

AN INVESTIGATION OF RELATIONSHIP BETWEEN SYSTEMATIC RISK AND GROWTH IN EARNING IN TSE

 
 
Author(s):  FAKHARI H., YOUSEF NEZHAD SADEGH*
 
* MAZANDARAN UNIVERSITY
 
Abstract: 
The relationship between accounting variable and systematic risk is one of the most attractive theoretical subjects that more commentary discussions are present in searching accounting area and finance. it is possible that the results of these investigation can have two important benefits one of them is that: accounting variable with systematic risk of common stockholders are relate and the other this is that: there is a relation between criteria’s of trade risk and risk of common stockholders. Finally; with discovered these relations we can improve disclosure policy in financial statement. That the better information’s had been present about systematic risk for stockholders. This investigation that is describing - correlation type and on base this is that: Is there a relation between accounting variable of growth in net earning and grow in operating earning with systematic risk or not? In the other meaning, is the accounting variable replacement for systematic risk or not? it means that, how can these variables describe the variables in systematic risk?
In the way of this goal, 87 accepted companies in TSE had been chosen in sample type, during 1999- 2003 then the information about independent variables and dependent had been calculated.
For examine the investigation hypothesis, we used from regression correlation analysis. For to be meaning of models , they also had been examined with used of statistic F test, T test, determination coefficient, correlation coefficient and Durbin- Watson test.
Received results are show that with using the simple regression there is a positive relation between systematic risk with growth in net earning and growth in operating earning with the sure 95%.
These results are emphasis on usefulness of accounting variables for evaluation of systematic risk by investors.
 
Keyword(s): SYSTEMATIC RISK, GROWTH IN NET EARNING, GROW IN OPERATING EARNING, SIZE, INDUSTRIAL
 
 
References: 
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Cite:
APA: Copy

FAKHARI, H., & YOUSEF NEZHAD, S. (2006). AN INVESTIGATION OF RELATIONSHIP BETWEEN SYSTEMATIC RISK AND GROWTH IN EARNING IN TSE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(45), 89-109. https://www.sid.ir/en/journal/ViewPaper.aspx?id=108045



Vancouver: Copy

FAKHARI H., YOUSEF NEZHAD SADEGH. AN INVESTIGATION OF RELATIONSHIP BETWEEN SYSTEMATIC RISK AND GROWTH IN EARNING IN TSE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW. 2006 [cited 2021April23];13(45):89-109. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=108045



IEEE: Copy

FAKHARI, H., YOUSEF NEZHAD, S., 2006. AN INVESTIGATION OF RELATIONSHIP BETWEEN SYSTEMATIC RISK AND GROWTH IN EARNING IN TSE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, [online] 13(45), pp.89-109. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=108045.



 
 
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