<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE ArticleSet PUBLIC "-//NLM//DTD PubMed 2.7//EN" "https://dtd.nlm.nih.gov/ncbi/pubmed/in/PubMed.dtd">
<ArticleSet>
<Article>
<Journal>
				<PublisherName>Mofid University</PublisherName>
				<JournalTitle>The Journal of Economic Studies and Policies</JournalTitle>
				<Issn>2423-4648</Issn>
				<Volume>0</Volume>
				<Issue>11</Issue>
				<PubDate PubStatus="epublish">
					<Year>2007</Year>
					<Month>06</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle>Survey of the Relationship between Accounting Measures of Assessment and Economic Value Added in Tehran Stock Exchange</ArticleTitle>
<VernacularTitle>Survey of the Relationship between Accounting Measures of Assessment and Economic Value Added in Tehran Stock Exchange</VernacularTitle>
			<FirstPage>61</FirstPage>
			<LastPage>88</LastPage>
			<ELocationID EIdType="pii">47104</ELocationID>
			
			
			<Language>FA</Language>
<AuthorList>
<Author>
					<FirstName>Amir</FirstName>
					<LastName>Rasaeian</LastName>
<Affiliation>Master of Accounting, Mazandaran University</Affiliation>

</Author>
<Author>
					<FirstName>Jafar</FirstName>
					<LastName>Asghari</LastName>
<Affiliation>Master of Accounting, Payame Noor University of Qazvin</Affiliation>

</Author>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2007</Year>
					<Month>02</Month>
					<Day>03</Day>
				</PubDate>
			</History>
		<Abstract>Emerge of big companies in 18 century, and separation between ownership and management ، leads to design of the models of assessment. Accounting and Economic measures are very important in direction of designing the models mentioned above, but selecting one of them is the subject that leads to many researches in financial literature. The main goal of this paper is to survey the relationship between EVA as an economic measure of performance assessment and Stock Return, ROE, ROA, CFO MV and EPS as accounting measures of performance in Tehran Stock Exchange. Therefore 51 firms that their necessary information for a five years period was available are selected. Then information about 6 independent variables is studied and EVA was measured as the dependent variable. Multivariate regression technique was used to examine the hypotheses. The significance of the models was tested according to t-test and F-test.</Abstract>
			<OtherAbstract Language="FA">Emerge of big companies in 18 century, and separation between ownership and management ، leads to design of the models of assessment. Accounting and Economic measures are very important in direction of designing the models mentioned above, but selecting one of them is the subject that leads to many researches in financial literature. The main goal of this paper is to survey the relationship between EVA as an economic measure of performance assessment and Stock Return, ROE, ROA, CFO MV and EPS as accounting measures of performance in Tehran Stock Exchange. Therefore 51 firms that their necessary information for a five years period was available are selected. Then information about 6 independent variables is studied and EVA was measured as the dependent variable. Multivariate regression technique was used to examine the hypotheses. The significance of the models was tested according to t-test and F-test.</OtherAbstract>
		<ObjectList>
			<Object Type="keyword">
			<Param Name="value">Performance Measurement</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Economic value added</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Stock return</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Return on Equities</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Return on Assets</Param>
			</Object>
		</ObjectList>
<ArchiveCopySource DocType="pdf">https://economic.mofidu.ac.ir/article_47104_cb1c772c359ae814c34a9c82352a77fb.pdf</ArchiveCopySource>
</Article>
</ArticleSet>
