The relationship between EVA and EPS and DPS of listed companies in Tehran Stock Exchange

Maximizing the profit from investment firms are major target of shareholders. Now, the leading indicator of economic value added is internal performance measurement. The most fundamental decision-making criteria that may be involved as investors include  EPS, DPS dividends of the shareholders. Since the company's EVA economic value can be measured properly, therefore, we decided to study the relationship between EPS and DPS and EVA, a way to achieve the main goal of maximizing the wealth of the investors through investments made ​​to increase the earned profits.  In this article, EPS and DPS data of 21 companies from 50 leading companies in Tehran Stock Exchange for the years 2009 to 2012 were collected according to available information. The results of the study showed a significant relationship between EPS and DPS with no economic value

The relationship between EVA and EPS and DPS of listed companies in Tehran Stock Exchange

Maximizing the profit from investment firms are major target of shareholders. Now, the leading indicator of economic value added is internal performance measurement. The most fundamental decision-making criteria that may be involved as investors include  EPS, DPS dividends of the shareholders. Since the company's EVA economic value can be measured properly, therefore, we decided to study the relationship between EPS and DPS and EVA, a way to achieve the main goal of maximizing the wealth of the investors through investments made ​​to increase the earned profits.  In this article, EPS and DPS data of 21 companies from 50 leading companies in Tehran Stock Exchange for the years 2009 to 2012 were collected according to available information. The results of the study showed a significant relationship between EPS and DPS with no economic value

The relationship between conditional conservatism and corporate debt ratio among the companies listed in Tehran Stock Exchange

The current paper is to study the relationship between conditional conservatism in accounting and the debt ratio in listed companies in Tehran Stock Exchange. For this purpose, a hypothesis was designed. The sample in this study was the companies listed within a 4-year period between 2008 and 2011. Regarding the limitations, 152 companies were chosen. In this study, to measure conservatism Ahmad-Dolman Model (2007) was used. Statistical tests used in this study were conducted using SPSS software in accordance with Kolmogorov- Smironov test. The results show that there is a direct relationship between conservatism and debt ratio

The relationship between conditional conservatism in accounting and firm’s profits margin among the companies listed on the Tehran Stock Exchange

This study investigated the relationship between conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange for the years 2008 to 2011 (a period of 4 years old) pays. For this purpose, a definition of theory and data about 156 companies were collected. This study was conducted to measure conditional conservatism index of Ahmad and Dolman model (2007). Kolmogorov-Smirnov and Pearson correlation coefficient were used for the analysis. The findings of this study show that there is a statistically significant relation between the conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange although the intensity of this relationship is weak

A study on relationship between employees’ psychological empowerment and organizational commitment

This paper presents an empirical investigation to study the relationship between employees’ psychological empowerment and organizational commitment in revenue agency of city of Semnan, Iran. The study uses two questionnaires, one for measuring the effects of psychological empowerment developed by Mishra and Spreitzer (1998) [Mishra, A. K., & Spreitzer, G. M. (1998). Explaining how survivors respond to downsizing: The roles of trust, empowerment, justice, and work redesign. Academy of management Review, 23(3), 567-588.] and the other for measuring organizational commitment developed by Meyer and Allen (1991) [Meyer, J. P., & Allen, N. J. (1991). A three-component conceptualization of organizational commitment. Human resource management review, 1(1), 61-89.]. Cronbach alphas for psychological empowerment and organizational commitment are calculated as 0.81 and 0.92, respectively, which are well above the minimum acceptable levels. The results of our survey have indicated that there were positive and meaningful relationships between psychological empowerment and organizational commitment components including Sense of efficacy (r = 0.414, Sig. =0.000), meaningful (r = 0.481, Sig. =0.000), having a choice (r = 0.341, Sig. = 0.000) and trust (r = 0.736, Sig. =0.000). However, the survey does not support any relationship between Competency and organizational commitment

The relationship between EVA and EPS and DPS of listed companies in Tehran Stock Exchange

Maximizing the profit from investment firms are major target of shareholders. Now, the leading indicator of economic value added is internal performance measurement. The most fundamental decision-making criteria that may be involved as investors include  EPS, DPS dividends of the shareholders. Since the company's EVA economic value can be measured properly, therefore, we decided to study the relationship between EPS and DPS and EVA, a way to achieve the main goal of maximizing the wealth of the investors through investments made ​​to increase the earned profits.  In this article, EPS and DPS data of 21 companies from 50 leading companies in Tehran Stock Exchange for the years 2009 to 2012 were collected according to available information. The results of the study showed a significant relationship between EPS and DPS with no economic value

The relationship between conditional conservatism and corporate debt ratio among the companies listed in Tehran Stock Exchange

The current paper is to study the relationship between conditional conservatism in accounting and the debt ratio in listed companies in Tehran Stock Exchange. For this purpose, a hypothesis was designed. The sample in this study was the companies listed within a 4-year period between 2008 and 2011. Regarding the limitations, 152 companies were chosen. In this study, to measure conservatism Ahmad-Dolman Model (2007) was used. Statistical tests used in this study were conducted using SPSS software in accordance with Kolmogorov- Smironov test. The results show that there is a direct relationship between conservatism and debt ratio

The relationship between conditional conservatism in accounting and firm’s profits margin among the companies listed on the Tehran Stock Exchange

This study investigated the relationship between conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange for the years 2008 to 2011 (a period of 4 years old) pays. For this purpose, a definition of theory and data about 156 companies were collected. This study was conducted to measure conditional conservatism index of Ahmad and Dolman model (2007). Kolmogorov-Smirnov and Pearson correlation coefficient were used for the analysis. The findings of this study show that there is a statistically significant relation between the conditional conservatism in accounting and profit margins of listed companies in Tehran Stock Exchange although the intensity of this relationship is weak

The relationship between conditional conservatism and corporate debt ratio among the companies listed in Tehran Stock Exchange

The current paper is to study the relationship between conditional conservatism in accounting and the debt ratio in listed companies in Tehran Stock Exchange. For this purpose, a hypothesis was designed. The sample in this study was the companies listed within a 4-year period between 2008 and 2011. Regarding the limitations, 152 companies were chosen. In this study, to measure conservatism Ahmad-Dolman Model (2007) was used. Statistical tests used in this study were conducted using SPSS software in accordance with Kolmogorov- Smironov test. The results show that there is a direct relationship between conservatism and debt ratio

Measuring the relationship between equity and intellectual capital

Human resources play essential role on the success of many organizations and it is essential to learn more about the effects of human capital on the success of business units. This paper presents an empirical investigation to study the relationship between equity and intellectual capital among stocks listed on Tehran Stock Exchange over the period 2001-2007. Using Pearson correlation test, the study selects a sample of 77 firms and investigates the relationship between equity and three components of intellectual capital, namely; human capital, structural capital and customer capital. The study has detected a positive and meaningful relationship between equity and all components of the survey (α = 5%)