(2016). Evaluating the effect of accruals quality, investments anomaly and quality of risk on risk premium (return) of stock of listed companies in Tehran Stock Exchange. Problems and Perspectives in Management, 14(3-si), 296-306. doi:10.21511/ppm.14(3-si Nowadays, reaching to economic goals in any society requires public participation, which is only the result of people participation. Investment in stock market is one of people participation methods. So, awareness from stock return and its affecting factors is one of anxieties of investors and owners of shares. In this research, authors evaluate the effective factors on stock return using Fama and French models. So, authors study the effect of some factors including accruals quality, anomalies of investments, size factor, market's risk premium factor, and book equity to market equity factor, on stock's risk premium which is representative of stock returns, in 70 listed companies in Tehran stock exchange from 20 March 2003 to 20 March 2014. Results showed that accruals quality and quality of risk have meaningful effect on risk premium, which is representative of stock returns. Results also show that investment anomaly has no meaningful effect on risk premium and, consequently, on stock returns.
This paper investigates the relationship between different granting loans and bank deposits in some governmental banks in province of Semnan, Iran. For the proposed study of this paper, equipment of resources includes cash account, zero-interest account, short term investment and long term investment and these are considered as dependent variables. There are also seven types of granting loans devoted to customers, which are partnership loans, zero-interest loans, civic participation, contract quantity loans, future contract loans, rent-purchase loans and installment sales loans. The study considers the financial information of 171 governmental banks located in province of Semnan, Iran over the period 2006-2011. The results of our study indicate that five variables maintain positive impact on dependent variable. The highest impact belongs to Partnership loans (0.34), followed by Sales loans (0.24), contract quantity loans (0.21) and Zero-interest loans (0.16) and Future contract loans (0.14) come in the last position. The study also uses Freedman test to rank dependent factors and the results indicate that shortterm investment is number one priority followed by long term investment and the other two options including zero-interest and cash accounts are in lower priority.
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