Investigating the Effect of Internal Rate of Return on Cash Re-cycling on the Abnormal Returns of Companies Accepted in Tehran Stock Exchange
Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_AMFA-3-3_001
تاریخ نمایه سازی: 7 مهر 1400
Abstract:
Return on investment is a driving force that motivates and is a reward for investors. Investment returns are important for investors, in order for the entire investment game to be realized. Evaluating efficiency is the only logical way (Before risk assessment) that investors can do to compare alternative and different investments. Measuring real returns (relative to the past) is needed to better understand investment performance. Particularly, the study of past returns has a major role in predicting and predicting future returns. Therefore, the present study seeks to "investigate the effect of the internal rate of return on cash recycling on unusual returns as well as the effect of cost leadership strategies variables on the relationship between the internal rate of return on cash recycle and the unusual returns in the period from ۲۰۰۹ to ۲۰۱۳. In this research, the sample consists of ۷۲ companies that have been selected by systematic elimination method, which is a total of ۳۶۰ years. In this research, linear regression and correlation coefficient were used to investigate the hypotheses of the research. EVIEWS software has been used to analyse the data and test the research hypotheses. According to the regression results, the following results were obtained: ۱. An internal rate of return on cash recycling affects unusual returns. ۲. The internal rate of return based on the recycling of cash The abnormal returns affect the strategy of cost leadership.
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Authors
Bahareh Mohammadtalebi
Islamic Azad University Arak Branch
Mitra Mohammad talebi
Department of accounting, Arak Branch, Islamic Azad University, Arak ,Iran
Mohammad Jahangiri
Deputy Director of Education, Research and Planning, General Directorate of Technical and Professional Training in Markazi Province
Mahtab Eshghiaraghi
Department of Executive Management, Arak Branch, Islamic Azad University, Arak, Iran
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