EVA as the best measure of performance evaluation in Pharmaceutical and Automotive Industries
Publish place: International Conference on Modern Research`s in Management, Economics and Accounting
Publish Year: 1394
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
MRMEA01_401
تاریخ نمایه سازی: 30 بهمن 1394
Abstract:
The purpose of this research is to compare the explanatory power of traditional and modern measures for performance evaluation in pharmaceutical and automotive industries in Tehran Stock Exchange. This research is a library and analytic-causal study which is based on panel data analysis. In this research, financial data of 45 companies listed on the Tehran Stock Exchange between 2009 and 2013 (270 companies per year) have been investigated. SPSS 20, Eviews 7, and Minitab 16 software were used to analyze the research results. The latter show that stock return is directly related to economic value added and Tobin Q ratio, but it is inversely related to cash value added and return on assets. Also, there is more explanatory power between traditional and modern measures for performance evaluation and economic value added and Tobin Q ratio than between other measures for performance evaluation
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Authors
Allahkaram Salehi
Department of Accounting, Islamic Azad University, Masjed-soleiman Branch, Masjed-soleiman, Iran.
Hossein Jannat Makan
Department of Accounting, Islamic Azad University, Persian Gulf International Educational Branch, Student of Master's in Accounting, Khorramshahr, Iran
Reza Mohammadi pour
Department of Accounting, Islamic Azad University, Persian Gulf International Educational Branch, Student of Master's in Accounting, Khorramshahr, Iran
Sharokh Bozorgmehrian
Department of Accounting, Islamic Azad University, Masjed-soleiman Branch, Masjed-soleiman, Iran
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