P/E Model Used to Determine the Model of Stock Value and Compared with Ohlson Model (Case Study: Accepted Companies in Tehran Exchange Stock)

سال انتشار: 1393
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 897

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شناسه ملی سند علمی:

EMASS01_048

تاریخ نمایه سازی: 25 مهر 1393

چکیده مقاله:

The aim ofthis studya comparisonbetween thetwo modelsfor thevaluationofstocksinTehranStock Exchange. ThesetwonamesOlsonorresidualincomeand a P/E model are. P/E is briefed(price) p. to corning per share (E.P.S). As if appears from that`s name for calculate P/E thelast price of a company`s shares is derided to benefit of per shares. The Ohlson`s valuationmodel is taken from regulated cash profit on base of this model the value of shares is equalby clerical value of shares and present value of expected future revenues.one of the important information contained in company's financial statement, is accountingprofit, most of financial analysis in rate of shares price and assessment of economic enterprices action using it. Residual income model is a practicing method in financial analysistext and shares value's assessment technical.In most cases Ohlson assessment model by considering less standard error of regressioncan say, partly is better model in determining the company's value.

نویسندگان

Estandiar Malekian

DepartmentofAccounting, University of mazandaran, babolsar, Iran

Alireza Kian

DepartmentofAccounting, University of payame noor, sari, Iran

Zeinab Javadiyan Kotenaie

Master’sDegree, DepartmentofAccounting