Samanh Fadaei heidari - Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran
Arash Jamalmanesh - Department of Accounting, Shoushtar Branch, Islamic Azad University, Shoushtar, Iran
Heidari Department of Accounting Shoushtar Branch Islami

As an evolutionary consequence, accounting variables can be utilized in order to increase Return on Equity. The foundation of accounting variables is based on financial statements, and any information helping to estimate the stock yields of a company would be of interest to stockholders, since such investors are trying to maximize their returns. Nowadays, analysis of accounting variables has become a powerful technique and a useful tool for companies that look for evaluating their performance in the past and present as well as predicting the future situation. In this research, the relationship between the stock yields and the accounting variables are studied. According to several reports given by the companies listed in Tehran Stock Exchange (TSE) and the results from data analysis and hypothesis testing, there is no relationship between stocks yields and net profit growth and sales growth. There is, however, a relationship between Return on Equity and operating profit growth.

Return On Equity, Net Profit, Sales, Operating Profit