In theoretical framework of financial reporting, the role of financial information and its usefulness on investors decision making is mentioned. One of the required factors for usefulness of financial information is its power of explanation and prediction. So, investors, using financial information, start to assess and predict stock price. the purpose of this study is to investigate the relationship between net operating assets anomaly and stock price of listed companies in Tehran stock exchange. To do this two hypothesis were developed, and to analyze the data regression model were used. To estimate the model, we used the financial information of 80 companies from 2004-2010 and pooling data method. The results show that there is a meaningful and negative relationship between net current and non-current operating assets with the stock price. Also, other results show that there is negative relationship due to an anomaly in net operating assets due to Opportunistic earnings management and agency related overinvestment
Ebrahimpour Samani, J. and Matlabiyan, M. (2014). The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange. New Researches on Accounting, 2(3), 30-38.
MLA
Ebrahimpour Samani, J. , and Matlabiyan, M. . "The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange", New Researches on Accounting, 2, 3, 2014, 30-38.
HARVARD
Ebrahimpour Samani, J., Matlabiyan, M. (2014). 'The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange', New Researches on Accounting, 2(3), pp. 30-38.
CHICAGO
J. Ebrahimpour Samani and M. Matlabiyan, "The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange," New Researches on Accounting, 2 3 (2014): 30-38,
VANCOUVER
Ebrahimpour Samani, J., Matlabiyan, M. The relationship between abnormalities net operating assets with stock prices of listed companies in Tehran Stock Exchange. New Researches on Accounting, 2014; 2(3): 30-38.