ارزيابي رابطه ي بين اهرم عملياتي با ريسك سيستماتيك و بازده در بورس اوراق بهادار تهران

The Evaluation of Relationship Between Operational Leverage with Systematic Risk and Return in Stock Market

Now a day, researches focus the effect and importance of accounting information in stock market . This information is caused relevant design making group such as investors . The major managerʹs purpose is maximizing of stock holderʹs wealth . The wealth of stock holders belongs to risk and return . In the other hand , the appropriate combination of firm asset with high returns create wealth for stock holders . The objective of this paper is concentrated in the evaluation of relationship between operational leverage with systematic risk and return . This research is an empirical studies , which investigates the regression method . We examined forty one companies as a statistical sample and we concluded with regression and correlation test in a six industries of the research sample. Results indicate that there is positive correlation between operational leverage and systematic risk and separately there is no positive correlation between operational leverage and return .