بررسي رابطه بين متغيرهاي حسابداري و ارزش بازار سهام شركت هاي پذيرفته شده در بازار بورس تهران

The Relationship between Accounting variables and share market value of companies in Tehran Stock exchange

This article is for realizing the relations between book value per share, Cash dividends, dividend yield, and return on stock holdersʹ equity, with market value of shares in Tehran stock exchange. For this purpose, companies in Tehran stock exchange are classified in three categories: food and pharmaceutical, metallic (mining) and non-metallic, fund investment companies and Banks. Results have shown noticeable differences between these triad mentioned groups. So that food and pharmaceutical companies are influenced by all dependent variables, while metallic and non metallic companies are less influenced. There is a weak relationship between independent variables and share market value in fund investment companies and Banks.