بررسي رابطه بين سهام و معيار عملكرد شركت ها بااستفاده از انواع سود و جريانات نقدي

The Association Between Various Earnings, Cash Flaws as Performance Measures and Return Stock

The assessment of performance is a considerable subject for the users of financial statements. Investors; creditor and users want to know that the company how much successful in achieving the aims. Many of managers and investors and creditors use some difference performance measures. The information asymmetry between internal and external users is led to find the best measure of performance. The subject that which measure should select need to investigate. This research investigates the association between various earning and cash flow measures of firm performance and stock returns. The companies of the security exchange were selected between 80-86. The result of this research shows that there is no correlation between in depended variable such as various earning and operating cash flow, free cash flow, accrual and stick returns.