The Relationship between Technique and Performance Measurement Standardization of Assets in Companies Listed in Stock Exchange of Tehran

This study aimed to investigate the effect of applying performance measurement and standardization of assets in securities of companies listed in Tehran Stock Exchange. This study was descriptive and correlational in nature and methods of research and applied research is analytical and objective perspective. The study population consists of all companies listed in Stock Exchange of Tehran. Which uses a sampling method and the maximum acceptable error of 05/0 to determine the sample size, sample size of 60 participants have been determined. In order to collect data and study the basic measure of financial statements of companies, independent auditors reports and databases computer (RAHAVARD en software) is used. Data were analyzed by using descriptive and analytical statistics and SPSS software. The final results showed that there are a significant relationship between performance measurement techniques and standardization of rental property, also technical indicators leased assets (profitability ratios, balance sheets, cash flow coverage ratio) effected performance of companies listed on standardization of Tehran stock exchange; finally, proposals were presented according to the results

Keywords:

Technique of assets , performance measurement standardization , the Stock Exchange of Tehran