The relationship between high levels of forecast profits of associated risk management and corporate value of companies listed in Tehran Stock Exchange

The aim of this study was to investigate the impact of risk on the company s enterprise value (returns) as well as the impact of high levels of forecast profits on risk management in companies listed in the Tehran Stock Exchange. According to the aforementioned study, a hypothesis was proposed that the statistical analysis was performed. The sample included 128 companies listed on the exchange of data over 5 years (1390 to 1394), as the test period, the statistical analysis was performed. The high levels of profit forecasts, optimistic attitude of the management of interest rate forecasts compared to actual earnings. The purpose of the returns, the degree or extent to which the company s financial goals to increase shareholder wealth is achieved and to achieve this important indicator of corporate value (the index of returns) was applied. Operational objectives that the CEO in order to achieve the main goal of increasing shareholder wealth will follow, for the purpose of random sampling is used knock judgment. Multivariate regression was used to analyze the assumptions. The results show that the coefficients of all the independent variables according to statistics obtained from these variables, the results indicate that this ratio is significant. These findings show that the coefficients of the independent variables and values (returns) firms listed in the Tehran Stock Exchange has a significant relationship. The coefficients of independent variables is indicative of the significance of this factor.

کلیدواژه ها:

value ، Return ، Risk