عنوان پایان‌نامه
بررسی رابطه نوسان جریانات نقدی عملیاتی و سود خالص با ارزش شرکت
- رشته تحصیلی
- حسابداری
- مقطع تحصیلی
- کارشناسی ارشد
- محل دفاع
- کتابخانه مرکزی -تالار اطلاع رسانی شماره ثبت: 49858
- تاریخ دفاع
- ۲۱ اسفند ۱۳۸۹
- دانشجو
- شقایق دیلمی پور
- استاد راهنما
- غلامرضا کرمی
- چکیده
- یکی از اهداف گزارشگری مالی ارائه اطلاعات مفید و سودمند برای سرمایه گذاران جهت تعیین ارزش اوراق بهادار و کمک به تصمیمات آگاهانه سرمایه گذاری است.استفاده کنندگان اطلاعات حسابداری یر اساس صورتهای مالی به ارزیابی سودآوری و جریانات نقدی شرکت پرداخته و با برقراری ارتباط منطقی بین سودآوری و جریانات نقدی آتی ارزش شرکت را ارزیابی نموده و بر این اساس به تصمیم گیری می پردازند.
- Abstract
- Abstract One of the aims of financial reporting is to report useful information and data to investors in order to determine the value of negotiable papers and to help them with decisions related to investment. Those using accounting information, based on financial inventories, evaluate the profitability and cash circumstances of companies. They create a logical relation between the two, and evaluate the value of the company, based on which they make decisions. Among accounting information, EPS and CFO are considered as important sources for investors to evaluate companies. The results of examination of research hypothesis the fact that in the first model the probability of F equals 0/0000, which is less than 5%, therefore, there is a significant model at 95%. Hence, there is a significant correlation between the fluctuation of CFO and the value of the company, which means the first hypothesis, is accepted. The amount of R2 equals 34% , which means only 34% of the changes of the dependant variable is determined by the changes in the independent variable. In the second model the probability of F equals 0/0000, which is less than 5%, consequently there is a significant model at 95% level. So, there is a significant correlation between EPS and the value of the company, and the second hypothesis is also accepted. The amount of R2 equals 33%, which means only 33% of the changes of the dependent variable is determined by the changes in the independent variable. In the third model, at the same time, the amount of F equals 0/0000, which is less than 5%, therefore, there is significant model at 95% level. There is a significant correlation between EPS and CFO, and the value of the company. The results of this research shows that there is a significant correlation between EPS and CFO, and the value of the company, but this relation, which is a positive one, is against what is expected does not confirm to the previous researches, which might be due to different reasons.
