Evaluate the relationship between the growth rate of assets and retained earnings growth rate on profits fluctuations, anticipated corporate in Tehran Stock Exchange

Hamed Akbarzade¹ Amir Hossein Karbalaee Karim²

1) Islamic Azad University, Branch of Mahallat,Department of Accounting, E-mail :
2) Isfahan University, Department of Accounting , E-mail :

IOI Code : XYCH-AEBHZ
Publication : 3rd International conference on Management , Economics and Humanities(icmeh.org)
Abstract :
    In this study, the relationship between the growth rate of assets and expected earnings growth rate of earnings on volatility in Tehran Stock Exchange were evaluated. Research intended purpose for an applied research. Tkyhbr in terms of research design for historical information, the event and its method of inductive inference is correlational. One hypothesis is consisted of main and three subsidiary ones. The study population study of listed companies in Tehran Stock Exchange over a period of five years (years 1393-1389) is. Finally, the limitations of the study, data were collected on 150 companies and then using Morgan table, 110 companies were selected by simple random sampling. To document the results of statistical analysis and presentation of the final solution, the researchers used statistical methods using SPSS and Eviews software has attempted to analyze the questions and hypotheses. Tools and test hypotheses using linear regression F and t Thlylshdhand. Regression showed that: 1) The growth rate of assets in companies predict profit random sample and rate fluctuations have a direct relationship.  2) the rate of growth in retained earnings and pro forma earnings fluctuations have a direct relationship.  3) The growth rate of asset growth rate in corporate retained earnings heteronomous morality surface of random samples and pro forma earnings volatility has been reversed.

Keywords : the growth rate of assets expected volatility of earnings retained earnings growth rate size financial leverage