{"title":"基于工业公司ROA和ROE方法的德黑兰证券交易所上市公司盈利能力分析与评价","authors":"M. Taleghani, A. Taleghani","doi":"10.32861/BMER.72.21.26","DOIUrl":null,"url":null,"abstract":"Return on Equity (ROE) is one of the most important factors influencing the investor’s decisions. By analysing the financial statements, the financial analysers are always trying to evaluate or identify the future profitability changes of the companies. In this study, the relation between ROE of industries entered into Tehran Stock Exchange was investigated. Herein the significant role of industry is expressed through operating and financial drives. The study data is taken from a sample consisting of 4 industries including 70 companies entered into Tehran stock Exchange during a 7- year time duration (from March 21st, 2012 to March 20th, 2019). Results indicate that there is a significant relation between ROE and its elements as per the industry and future profitability.","PeriodicalId":9554,"journal":{"name":"Business, Management and Economics Research","volume":"17 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The Analysis and Evaluation of Profitability in Accepted Companies in Tehran Stock Exchange with ROA and ROE Approaches in Industrial Companies\",\"authors\":\"M. Taleghani, A. Taleghani\",\"doi\":\"10.32861/BMER.72.21.26\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Return on Equity (ROE) is one of the most important factors influencing the investor’s decisions. By analysing the financial statements, the financial analysers are always trying to evaluate or identify the future profitability changes of the companies. In this study, the relation between ROE of industries entered into Tehran Stock Exchange was investigated. Herein the significant role of industry is expressed through operating and financial drives. The study data is taken from a sample consisting of 4 industries including 70 companies entered into Tehran stock Exchange during a 7- year time duration (from March 21st, 2012 to March 20th, 2019). Results indicate that there is a significant relation between ROE and its elements as per the industry and future profitability.\",\"PeriodicalId\":9554,\"journal\":{\"name\":\"Business, Management and Economics Research\",\"volume\":\"17 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Business, Management and Economics Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32861/BMER.72.21.26\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business, Management and Economics Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32861/BMER.72.21.26","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Analysis and Evaluation of Profitability in Accepted Companies in Tehran Stock Exchange with ROA and ROE Approaches in Industrial Companies
Return on Equity (ROE) is one of the most important factors influencing the investor’s decisions. By analysing the financial statements, the financial analysers are always trying to evaluate or identify the future profitability changes of the companies. In this study, the relation between ROE of industries entered into Tehran Stock Exchange was investigated. Herein the significant role of industry is expressed through operating and financial drives. The study data is taken from a sample consisting of 4 industries including 70 companies entered into Tehran stock Exchange during a 7- year time duration (from March 21st, 2012 to March 20th, 2019). Results indicate that there is a significant relation between ROE and its elements as per the industry and future profitability.
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