An Empirical Study of Value Creation Criteria: Case of Iran

Godratallah Talebnya, Mahdi Salehi, Hashem Valipour and Zahra Yousefi
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Godratallah Talebnya: Islamic Azad University, Science and Research Branch, Tehran, Iran
Mahdi Salehi: Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Iran
Hashem Valipour: Faculty Member of Islamic Azad University, Firooz Abad Branch, Iran
Zahra Yousefi: Islamic Azad University, Daryon Branch, Iran

Timisoara Journal of Economics, 2009, vol. 2, issue 4(8), 169-180

Abstract: Today’s investors, creditors, and managers are look for an on-time and reliable index, with the goal of evaluating value creation amount. The aim of this study is inducing of voluble measures to users and increasing their understanding yielded these measures by comprise informative contexts accounting and economic measures for this purpose, present study by testing hypotheses and selecting 92 companies listed in Tehran’s Stock Exchange, from 2004 to 2008 is performed. The results of the study reveal that there is meaningful relation between accounting measures, just ROI and EPS with value creation.

Keywords: value creation; performance analysis; economic measures; and accounting measures (search for similar items in EconPapers)
JEL-codes: C12 C81 D46 L11 M40 (search for similar items in EconPapers)
Date: 2009
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