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Investors generally invest in tangible and financial assets. Investment in financial assets takes place by buying shares and debenture ect. When a person buys a company’s share he will be the owner of that company and will enjoy from some benefits such as dividends, rights issue, stock dividends, bo...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2004-06-01
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| Series: | بررسی‌های حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_10448_f071e55d44bb5f7ed9637554f1a84a76.pdf |
| _version_ | 1811334646128967680 |
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| author | دکتر نقی بهرام فر کاوه مهرانی |
| author_facet | دکتر نقی بهرام فر کاوه مهرانی |
| author_sort | دکتر نقی بهرام فر |
| collection | DOAJ |
| description | Investors generally invest in tangible and financial assets. Investment in financial assets takes place by buying shares and debenture ect. When a person buys a company’s share he will be the owner of that company and will enjoy from some benefits such as dividends, rights issue, stock dividends, bonus and increase of share’s prices. At the end of each financial Period, companise will have to make two crucial decisions: What Portion of income has to be distributed to the share holders, and what portion of it needs to be invested in the company?
Therefore the important question here is: what is the relation between earnings per share, dividends and investment?
In order to answer these questions seven hypotheses have been raised and these hypotheses have led to the design of various models in order to decide a relation between earning per share, dividends and investment.
By using regession model and related soft wares , comprehensive data of companies have been gathered and analyzed during the years 1991-2001. The results proved a relation between earnings per share, dividends and investment. |
| first_indexed | 2024-04-13T17:12:09Z |
| format | Article |
| id | doaj.art-b14cc204251d49d0add38dfdb865eb1a |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-04-13T17:12:09Z |
| publishDate | 2004-06-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-b14cc204251d49d0add38dfdb865eb1a2022-12-22T02:38:15ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392004-06-0111210448-دکتر نقی بهرام فرکاوه مهرانیInvestors generally invest in tangible and financial assets. Investment in financial assets takes place by buying shares and debenture ect. When a person buys a company’s share he will be the owner of that company and will enjoy from some benefits such as dividends, rights issue, stock dividends, bonus and increase of share’s prices. At the end of each financial Period, companise will have to make two crucial decisions: What Portion of income has to be distributed to the share holders, and what portion of it needs to be invested in the company? Therefore the important question here is: what is the relation between earnings per share, dividends and investment? In order to answer these questions seven hypotheses have been raised and these hypotheses have led to the design of various models in order to decide a relation between earning per share, dividends and investment. By using regession model and related soft wares , comprehensive data of companies have been gathered and analyzed during the years 1991-2001. The results proved a relation between earnings per share, dividends and investment.https://acctgrev.ut.ac.ir/article_10448_f071e55d44bb5f7ed9637554f1a84a76.pdfDividendsEarnings Per ShareInvestmentprofit |
| spellingShingle | دکتر نقی بهرام فر کاوه مهرانی - بررسی‌های حسابداری و حسابرسی Dividends Earnings Per Share Investment profit |
| title | - |
| title_full | - |
| title_fullStr | - |
| title_full_unstemmed | - |
| title_short | - |
| title_sort | |
| topic | Dividends Earnings Per Share Investment profit |
| url | https://acctgrev.ut.ac.ir/article_10448_f071e55d44bb5f7ed9637554f1a84a76.pdf |