بررسي تجربي محتواي اطلاعاتي ارزش دفتري سهام و سود خالص در شركت هاي رو به افول و قوي

Information Content of Book Value and Net Income in Weak and Strong Companies: An Empirical Study

This study examines the relationship of "book value" and "net income" with the value of companies (Stock Prices). The results are consistent with previous study for "strong companies", but in "weak companies" the relationship of two criteria with the value of companies is almost the same. Although, the "book value" have a higher relationship with the value of the firm, but the difference isnʹt significant.