IbrahimI and Saidi Research (2010), in examining the impact of accounting variables and firm characteristics on stock prices of companies listed in Tehran Stock Exchange Using data from 92 companies for the period 2001-2007. Accounting shareholder wealth to be focused. Also in this study, particularly on the financial statement items that have an impact on the stock value of a business unit is focused. The main research questions are:
1) Do investors pay attention to the equity when they want to evaluate an entity's accounting data or not?
2) Which policies and strategies relating to the operations, working capital management and business units affect?