ارتباط بين سود و قيمت سهام در بورس اوراق بهادارتهران + پاورپوینت

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ارتباط بين سود و قيمت سهام در بورس اوراق بهادارتهران + پاورپوینت
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mso-bidi-font-weight:normal' lang='AR-SA'>خلاصه تحقيق :
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mso-bidi-font-weight:normal' lang='AR-SA'>با توجه به تئوري هاي موجود در زمينه ارزش اوراق
بهادار و اينكه قيمت اوراق بهادار برابر با ارزش فعلي جريان هاي نقدي آينده ( و
آنچه مورد انتظار دارندگان اوراق بهادار است) مي باشد و براي
آزمون محتوايي اطلاعاتي سود حسابداري اعلام
شده از سوي شركت ها و بررسي ميزان
توجه خريداران و فروشندگان سهام در بازار بورس اوراق بهادار تهران به سود حسابداري
اقدام به انجام اين تحقيق شد.
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mso-bidi-font-weight:normal' lang='AR-SA'>از ديد سرمايه گذاران نقش بورس از جنبه سود مناسب،
مشاركت در مالكيت ، اداره امور شركت از طريق اعمال حق راي ، نقدينگي دارايي ، پوشش
در مقابل تورم و معافيت هاي مالياتي ، قابل تامل مي باشد .
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mso-bidi-font-weight:normal' lang='AR-SA'>هدف اوليه از سرمايه گذاري در سهام شركت ها، همچون
بسياري ديگر از فرصت ها و امكانات سرمايه گذاري كسب سود مي باشد . سرمايه گذاري در
اوراق سهام ، مشكل تقسيم ناپذيري طرح هاي بزرگ را حل كرده و بورس اوراق بهادار نيز
، سرمايه گذاري در اوراق بهادار را تسهيل مي كند . مشكل ديگر سرمايه گذاري در
دارايي هاي فيزيكي يعني قابليت نقدينگي پايين تر ، از طريق سرمايه گذاري در اوراق
سهام حل مي شود .
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mso-bidi-font-weight:normal' lang='AR-SA'>در فصل دوم كلياتي در زمينه سود حسابداري ، مفاهيم و
تئوري هاي موجود در زمينه سود ، همچنين خلاصه اي از تحقيقات انجام شده در زمينه
بررسي ارتباط بين سود حسابداري و قيمت سهام ارائه گرديد ، در زمينه رفتار قيمت
سهام نيز مطالبي عنوان گرديد . هدف اساسي تحقيق بررسي ارتباط و همبستگي بين تغيير
در سود و تغيير قيمت سهام در بورس اوراق بهادار تهران در سال هاي 83 – 80 مي باشد
.
<p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify;
text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'>جهت
تحقق بخشيدن به هدف تحقيق ، اطلاعات لازم براي آزمون هاي فرض تحقيق با استفاده از
نشريات و نرم افزار تدبير،صحرا ، كتابخانه بورس همچنين اطلاعات موجود در ساير بانك
هاي اطلاعاتي جمع آوري گرديده و در نهايت44 شركت به عنوان نمونه انتخاب شدند.
اطلاعات جمع آوري شده با استفاده از نرم افزار اكسل Excel
پردازش شده و پس از انجام محاسبات و تشريح روشهاي آماري مورد استفاده در فصل سوم
نتايج مورد تجزيه و تحليل قرار گرفته و يافته ها در فصل چهارم گزارش گرديد.
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text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'>فرضـيه
تحقيق :<span style='font-family:"Arial","sans-serif";
mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='AR-SA'>
<h1 dir='RTL' style='margin-left:-9.0pt;text-align:justify;text-justify:kashida;
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bold' lang='FA'>' تغيير در قيمت سهام با تغيير در سود ، وابستگي و ارتباط دارد'
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mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>قلمرو مكاني تحقيق :
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mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>قلمرو مكاني تحقيق شامل
كليه شركتهاي پذيرفته شده دربورس اوراق بهادارتهران ميباشد.
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text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;
mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>
<p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify;
text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;
mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>قلمرو زماني تحقيق :
<p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify;
text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;
mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>از نـظر زماني ، اطـلاعات
مربـوط به EPS<span style='font-family:"Arial","sans-serif";
mso-bidi-language:FA;mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> و <span dir='LTR' style='font-family:"Arial","sans-serif";
mso-bidi-language:FA'>DPS<span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;
mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> وقيـمـت ســهام در تــاريــخ
مـجــمـع مـربوط به سالهاي 1380تا 1383 جمع آوري شده است . هـمچنين سـعي شده
شركتهايي انتخاب شوند كه مجامع آنها در
فاصله خــرداد ماه تا تيــرماه بـرگـزار شــده اسـت تـا از لـحـاظ شـرايـط اقتصادي
كشور در شرايط يكساني باشند .
<p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify;
text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;
mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>
<p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify;
text-justify:kashida;text-kashida:0%;text-indent:18.85pt;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;
mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'>روش تحقيق :
<p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify;
text-justify:kashida;text-kashida:0%;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;mso-ansi-font-weight:
bold;mso-bidi-font-weight:normal' lang='FA'> روش
تحقيق ، توصيفي بوده و اطلاعات مورد نياز براي تاييد فرضيه يا رد آن ، از كتابخانه
بورس و همچنين نرم افزار تدبير ،صحراو همچنين سايت سازمان بورس استخراج شده است .
با محاسبه ضريب همبستگي بين دو متغير
(تغيير در EPS<span style='font-family:"Arial","sans-serif";
mso-bidi-language:FA;mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> و تغيير قيمت از سالهاي 1380 تا 1383 وهمچنين تغييردر <span dir='LTR' style='font-family:"Arial","sans-serif";
mso-bidi-language:FA'>DPS<span style='font-family:"Arial","sans-serif";mso-bidi-language:FA;
mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='FA'> و تغيير قيمت از سالهاي 1380 تا 1383) و آزمون فرض مربوطه به
بـررسـي فرضيـه تـحـقـيـق خواهيم پرداخت<span style='font-family:
"Arial","sans-serif";mso-ansi-font-weight:bold;mso-bidi-font-weight:normal' lang='AR-SA'>
<p class='MsoNormal' dir='RTL' style='margin-left:-9.0pt;text-align:justify;
text-justify:kashida;text-kashida:0%;line-height:150%'><span style='font-family:"Arial","sans-serif";mso-ansi-font-weight:bold;mso-bidi-font-weight:
normal' lang='AR-SA'> ارزيابي نتايج آزمون فرض :
<span dir='RTL' style='font-size:14.0pt;font-family:"Arial","sans-serif";
mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-fareast-language:
EN-US;mso-bidi-language:AR-SA;mso-ansi-font-weight:bold' lang='AR-SA'>فرضيه اين تحقيق با
توجه به محاسبات انجام شده در فصل 4 با اطمينان 95% درصد مورد پذيرش قرار گرفت .
به عبارت ديگر مشخص گرديد بين سود حسابداري و قيت سهام ارتباط و همبستگي وجود دارد
و اين همبستگي و ارتباط در يك جهت مي باشد كه علامت + ضريب همبستگي مويد اين مطلب
است . لذا مي توان نتيجه گرفت كه سهامداران و خريداران سهام در بورس اوراق بهادار
تهران توجه خاصي به سود اعلام شده توسط شركت ها مي نمايند و ميزان سود اعلام شده
يا <span style='font-size:14.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA'>EPS<span dir='RTL' style='font-size:
14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA;
mso-ansi-font-weight:bold' lang='AR-SA'> شركت ها
از عوامل مهم و موثر در تصميم گيري سرمايه گذاران جهت خريد يا فروش سهام مي باشد و
نشاندهنده افزايش تاثير سود بر قيمت در هر سال نسبت به سال قبل <span dir='RTL' style='font-size:
14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA;
mso-ansi-font-weight:bold' lang='AR-SA'><span dir='RTL' style='font-size:
14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA;
mso-ansi-font-weight:bold' lang='AR-SA'>ميباشد.
<span dir='RTL' style='font-size:
14.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA;
mso-ansi-font-weight:bold' lang='AR-SA'>
Normal
0
false
false
false
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FA
MicrosoftInternetExplorer4
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عنوان
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فصل اول
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1-1- مقدمه
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2-1- تعريف موضوع
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3-1- اهميت تحقيق
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4-1- هدف و علت انتخاب موضوع
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5-1- سوابق مربوط
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6-1- فرضيات تحقيق
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7-1- قلمرو مكاني تحقيق
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8-1- قلمرو زماني تحقيق
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9-1- روش تحقيق
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10-1- ساختار تحقيق
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فصل دوم
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1-2- مقدمه
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2-2- كليات
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3-2- بازار سرمايه در ايران
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4-2- مزاياي وجود بورس اواق بهادار
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1- از ديدگاه كلان
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2- از ديدگاه شركتهاي پذيرفته شده در بورس
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3- از نظر سرمايه گذاران
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5-2- سودمندي در پيش بيني معياري براي ارزيابي
اطلاعات
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6-2- استفاده كنندگان صورتهاي مالي
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7-2- هدفهاي گزارشگري مالي
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8-2- انتخاب نظريه سود
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9-2- استدلال انتخاب نظريه سود
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10-2- مكاتب فكري پيرامون اندازه گيري سود
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11-2- سود تحققي و سود غير تحققي
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12-2- فوايد سود براي سرمايه گذاران
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13-2- حلقه هاي ارتباطي سود و قيمت سهام
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border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
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solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>21
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
14-2- تحليل سود
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>23
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
15-2- پيش بيني سودهاي آتي از روي سودهاي جاري
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>24
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
16-2- قيمتها و سودها
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>24
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
17-2- ويژگي بازار حقيقي و كامل
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>24
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
18-2- ارتباط بين سودهاي حسابداري دائمي و
سودهاي دائمي كه بعنوان مفهوم ارزيابي مي باشند
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>25
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
19-2- مروري بر تحقيقات انجام شده ذر رابطه با
سود-قيمت
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>26
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
فصل سوم
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>33
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
1-3- مقدمه
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>33
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
2-3- انواع روشهاي تحقيق
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>34
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
3-3- مراحل مختلف تنظيم تحقيق توصيفي
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>35
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
4-3- مراحل پژوهش علمي در تحقيق
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>35
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
1- تعيين هدف
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>35
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
2- جمع آوري داده ها
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>36
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
3- تجزيه و تحليل داده ها
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>36
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
4- بيان يافته ها
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>36
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
5-3- فرضيات تحقيق
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>37
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
6-3- تئوري فرضيه تحقيق
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>38
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
7-3- جامعه آماري
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>38
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
8-3- نمونه و نمونه گيري
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>39
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
9-3- نحوه جمع آوري داده ها و روشها و
تكنيكهاي آماري و محاسبات آنها
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>41
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
10-3- آماره تست فرضيات
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>43
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
11-3- ضريب تشخيص (ضريب تعيين)
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>44
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
12-3- محاسبه ضريب رگرسيون
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>44
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
فصل چهارم
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>46
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
1-4- مقدمه
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>46
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
2-4- تجزيه و تحليل يافته ها
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>46
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
3-4- ضريب تعيين
<td style='width:61.2pt;border-top:none;border-left:solid windowtext 1.0pt;
border-bottom:solid windowtext 1.0pt;border-right:none;mso-border-top-alt:
solid windowtext .5pt;mso-border-right-alt:solid windowtext .5pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='82'>
<p class='MsoNormal' dir='RTL' style='text-align:center;tab-stops:
134.05pt center 207.65pt' align='center'>48
<td style='width:332.55pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:18.3pt' valign='top' width='443'>
4-4- محاسبه ضرايب رگرسيون و معادله خط آنها
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5-4- بررسي همبستگي بين قيمت و سود نقدي
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1- ضريب همبستگي
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2- نتايج آزمون فرض
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3- ضريب تعيين
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4- محاسبات مربوط به ضراب رگرسيون
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فصل پنجم
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1-5- خلاصه تحقيق
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2-5- ارزيابي نتايج آزمون فرض
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3-5- محدوديت هاي تحقيق
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4-5- پيشنهادات
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5-5- توصيه براي تحقيقات آتي
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