This study investigates the effects of company investments on the relationship between losses with value of company in Iran. The statistical society includes companies accepted in Tehran Stock Exchange and the time span of the study is from the beginning of 2000 to end of 2010. The statistical sample of the research has been obtained by eliminating method from society of companies. In fact, the sample companies are loss companies. In this study, for statistical analysis and hypothesis testing, the method of multiple linear regressions is used. The main question in this research is, if there is a relationship between losses and market value of the stocks in loss companies.
The results from testing of hypothesis show that companies' investment have positive effects on the relationship between losses with market value of the stocks in loss companies. This means that companies' investment reduces the negative relationship between losses and market value of the stocks in loss companies.