نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد بابل،گروه حسابداری، بابل، ایران
2 گروه حسابداری، واحد بابل، دانشگاه آزاد اسلامی، بابل، ایران
3 استادیار گروه اقتصاد، واحد بابل، دانشگاه آزاد اسلامی، بابل، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This study aimed to investigate the role of accounting and stock market data on changes in employment index. earnings of corporation listed in tehran Stock exchange ( T S E ) were used as an index for accounting data and stock returns of companies as an index for stock market data. The employment index was also applied based on the rates announced by the central bank in the present study. The sample of the study consisted of 117 companies selected from the listed companies during the period 2006-2007 and the hypotheses were tested using panel data using Generalized Moments method (G M M ). The results showed that annual income changes as an indicator of accounting data had a positive and significant effect on changes in employment index. Also, stock returns of companies as an index of stock market data have a positive and significant effect on changes in employment index.
کلیدواژهها [English]