Abstract:
در پژوهش حاضر به بررسی تاثیر ارزش افزوده اقتصادی بر روی سطح نگهداشت وجه نقد و ارزش بازار سهام شرکتهای بورس اوراق بهادار از سال 1388 تا 1393 پرداخته شده است. روش پژوهش از لحاظ هدف، کاربردی و از نوع علی پس رویدادی و به شیوه توصیفی-همبستگی میباشد. جامعه آماری این پژوهش 150 شرکت از شرکتهای پذیرفته شده در بورس اوراق بهادار تهران باشند. به منظور گردآوری اطلاعات از نرمافزارهای حسابداری، سایت سازمان بورس و اوراق بهادار تهران استفاده شد. به منظور تجزیه و تحلیل داده ها از روش پانل دیتا و رگرسیون خطی چندگانه با استفاده از نرم افزار Eviews استفاده شد. نتایج پژوهش نشان داد که بین ارزش افزوده اقتصادی و سطح نگهداشت وجه نقد یک رابطه منفی وجود دارد. همچنین بین ارزش افزوده اقتصادی و ارزش بازار سهام یک رابطه مثبت وجود دارد.
In the present study, the effect of economic value added on the level of cash holding and stock market value of stock exchange companies from 2009 to 2014 has been investigated. The research method is applied in terms of purpose and is post-event causal and descriptive-correlational. The statistical population of this research is 150 companies listed on the Tehran Stock Exchange. In order to collect information, accounting software, the site of Tehran Stock Exchange and Securities Organization were used. In order to analyze the data, data panel method and multiple linear regression were used using Eviews software. The results showed that there is a negative relationship between economic value added and the level of cash holding. There is also a positive relationship between economic value added and stock market value. In the present study, the effect of economic value added on the level of cash holding and stock market value of stock exchange companies from 2009 to 2014 has been investigated. The research method is applied in terms of purpose and is post-event causal and descriptive-correlational. The statistical population of this research is 150 companies listed on the Tehran Stock Exchange. In order to collect information, accounting software, the site of Tehran Stock Exchange and Securities Organization were used. In order to analyze the data, data panel method and multiple linear regression were used using Eviews software. The results showed that there is a negative relationship between economic value added and the level of cash holding. There is also a positive relationship between economic value added and stock market value.
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