The Role of the Private Ownership of Economic Value and Rate of Return on Assets

Publish Year: 1395
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_JARA-1-3_004

تاریخ نمایه سازی: 12 دی 1395

Abstract:

Given that the transfer of state-owned enterprises and privatization in other words more quickly in recent years has taken the present study is to evaluate and compare the performance of public and private companies accepted in Tehran Stock Exchangeusing measures of economic value added (EVA) and the rate of return on assets (ROA) pay. Statistical analysis of the results that have been obtained by Excel indicates this is the relationship between the percentage of private ownership and the rate of return on assets and economic value added, has a direct and significant and about 0.14 to about 0.07 changes and economic value of changes in asset returns can be explained by means of private property. The relationship between the rates of return on assets is a direct and significant economic value.

Keywords:

Privatization//economic value added/the rate of return on assets/

Authors

Maryam Taghavi

Department of Accounting, University of Tehran West Branch, Islamic Azad University