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This paper empirically investigates, in an emerging market, the role of earnings and book value in equity valuation and uses in the analyses a sample data of 226 Iranian manufacturing firms listed on Tehran Stock Exchange (TSE) for the period of 1991 to 2004. Employing after-tax earnings and beginni...

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Bibliographic Details
Main Authors: علی ثقفی, عبدالرضا تالانه
Format: Article
Language:fas
Published: University of Tehran 2006-08-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_18480_79c4091c7f74e7f16cf33b08961a681d.pdf