Investigation the relationship between changes of profit and loss statement items and value- added changes in companies listed in Tehran Stock Exchange

Document Type : Original Article

Authors

1 Master of Financial Management, Borujerd Branch, Islamic Azad University, Boroujerd, Iran

2 Associate Prof., Department of Accounting, Borujerd Branch, Islamic Azad University, Boroujerd, Iran

Abstract

The purpose of this research is to investigate the relationship between changes in profit and loss account items and market value added changes in companies admitted to Tehran Stock Exchange. The research method in this research is descriptive-correlational and in terms of its purpose. The method of data collection has been library studies. In order to test the research hypotheses, Pearson correlation coefficient and success rate test in society have been used. The results of this study showed that there is a relationship between changes in profit and loss statement items and market value added changes, and there is a significant relationship between changes in income, cost and operating costs with changes in market value added in the companies studied.

Keywords

Accounting and Auditing Research
Volume 10, Issue 38
July 2018
Pages 109-120

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