عنوان مقاله [English]
The relationship between accounting variable and systematic risk is one of the most attractive theoretical subjects that more commentary disscusions are present in searching accounting area and finance . it is possible that the results of these investigation can have two important benefits one of them is that : accounting variable with systematic risk of common stockholders are relate and the other this is that : there is a relation between criterias of trade risk and risk of common stockholders . finally; with discovered these relations we can improve disclosure policiy in financial statement. That the better informations had been present about systematic risk for stockholders. This investigation that is describing – correlation type and on base this is that : Is there a relation between accounting variable of growth in net earning and grow in operating earning with systematic risk or not? in the other meaning, are the accounting variable replacement for systematic risk or not ? it means that , how can these variables describe the variables in systematic risk ?
In the way of this goal, 87 accepted companies in TSE had been chosen in sample type, during 1999 – 2003 then the information about independent variables and dependent had been calculated.
For examine the investigation hypothesis, we used from regression- correlation analysis. For to be meaning of models , they also had been examined with used of statistic F test , T test , determination coefficient, correlation coefficient and Durbin- Watson test.
Received results are show that with using the simple regression there is a positive relation between systematic risk with growth in net earning and growth in operating earning with the sure 95%.
These results are emphasis on usefulness of accounting variables for evaluation of systematic risk by investors.