Performance Of Companies Before And After Entering Tehran Stock Exchange Gord Aziz, Assistant Professor, Bahmanmiri Zahra Alizadeh, Master Student Department of Accounting, Payame Noor University (PNU), P.O. Box, 19395-3697, Tehran, Iran Online published on 4 April, 2015. Abstract Aim of this research was investigating profitability companies before and after entering Tehran stock exchange. We used data of 36 companies accepted at Tehran stock exchange during 2003 and 2010. Variables of the research were ratio earnings to total assets, earnings to equity owners, earnings to sale. Results of research showed that significant difference exists between earning per share (EPS) before and after accepting at stock exchange; therefore, companies after accepting at stock exchange have more earnings per share. Furthermore, ratio before the accept is less than after accept at stock exchange. Moreover, results show that there was no significant difference between before and after accepting stock exchange. Following, there was difference between return on assets before and after accepting stock exchange. Therefore, it can be concluded that earnings in companies after accepting is more than before accepting at stock exchange Top Keywords Profitability, Earnings, Tehran Stock Exchange, Earnings per share. Top |