investigate the economic value added of estimated future profits offirmes listedin Tehran stock exchange

Mahdi Ranjbar¹ Bijhan Abedini²

1) financial studentin azad university branch of Qeshm
2) Assistant Professor and Faculty university branch of Hormozgan

IOI Code : XYCG-AEZDE
Publication : international conference of Management Elites(icme.ir)
Abstract :
    Abstract: This study aimed determine the economic value of estimated future profits of the company have been accepted in Tehran Stock Exchange From the perspective of researchers and professionals in accounting and financial management gains importance as one of the most important criteria for evaluating the performance and determining the value of the company . And inevitably assess its reported earnings by economic units. To assess the benefits of the concept of quality of earnings is used On the other hand, predict the future benefit of one of the main goals of researchers in this field is To achieve this objective information listed companies in Tehran Stock Exchange during the years 1382 until 1391, 104 companies extract the data using multivariate regression analysis using the statistical software SPSS, EVIEWS were analyzed The results showed a significant relationship between operating income and residual income coming future economic value added was confirmed But the results showed that the relationship between net profit and economic value added, there is no future.

Keywords : the economic value added future net income future operating profits future residual income