Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Initial offering of petrochemical stocks on the Iranian Stock Exchange and determination of its share price

Document Type : Original Article

Authors
1 iranian
2 Iranain univercity
Abstract
cpehdaf poruhosh: ayne motaleh ba cpehdaf barresy̱ arzeh olyyeh sacpeham vaghymat kzary̱ zyr arzesh vaghey̱ ve amelkrad balandamdat arzeh cpehay̱ olyyeh sacpeham sharkt cpehay̱ petroshymy̱ ve palayshy̱ dolaty̱ vakzar shodeh dar jarjub syest cpehay̱ kley̱ esl 33 enjam shodeh est. dar ayne rasta, sazokar taeyyne ghymat ayne sharktehya dar ruz arzeh ba sharkt cpehay̱ dolaty̱ dykr vanyz sharkt cpehay̱ petroshymy̱ ve palayshy̱ bakhsh khsusy̱ moghayseh my̱ shod ta nehveh ghymat kzary̱ aneya dar faraynad arzeh olyyeh moord arzyaby̱ gharar kyrad.
rosh tahghygh : baray̱ sanjesh bazdeh kvetanpamdat, bazehy̱ yezdeh ruzeh "bazdeh ghyr ady̱ anbashteh (CAR) "dar nazar krafteh shod ve baray̱ nahlyle balandamdat az mayar "bazdeh ghyr ady̱ kharyd vankcpehdary̱ (BHAR) "dar bazmy̱ yezdeh manpaneh bacpareh krafteh shod. dar tahlyle dadehesa az rosh cpehay̱ kmy̱ estefadeh shod ve baray̱ azmon farzynpanpana, azmon 'T tknemoneyay̱ ve azmon 'T mosteghal peyadeh sazy̱ kradyd.
yaftehesa: netayj neshan my̱ dahad kyeh dar kvetanpamdat, sharkt cpehay̱ petroshymy̱ ve palayshy̱ dolaty̱ vakzar shodeh bazdeh ghyr ady̱ mosbat ve manadar dashteh and kyeh bah maratab az bazdeh ghyr ady̱ sharkt cpehay̱ dolaty̱ dykr ve sharkt cpehay̱ khsusy̱ faal dar npamyne hozeh balatar est.
akrajeh bazdeh ghyr ady̱ balandamdat ayne sharktehya neyz mosbat budeh, ema tafavat manadary̱ ba bazdeh balandamdat sharkt cpehay̱ moghaysonpanay̱ (jah dolaty̱ ve jah khsusy̱) neshan namy̱ dahad. npamjenyne amelkrad tadyle shodehy̱ bazdeh dar npar davafegh zamany̱ kvetanpamdat veblandamdat taeyyd my̱ knadkyeh bakhsh amadeh bazdeh hasl az arzeh cpehay̱ olyyeh, nashy̱ az ghymat kzary̱ zyr arzesh vaghey̱ sonpam budeh est.
natyjah kyry̱: dar bazar sarmayyeh ayran, padydahan ghymat kzary̱ zyr arzesh vaghey̱ dar arzeh cpehay̱ olyyeh beysh az ghymat kzary̱ beysh az arzesh bah hasham my̱ khord. esly̱ taryne delyle ayne emr vojud "damaneh nosan ghymaty̱" est kyeh mane az rashod ghabel tojeh ghymat sonpam dar ruz arzeh my̱ shod. benabrayne, ghanon kzar dar bazankry̱ mogharrat arzeh amomy̱ olyyeh nabayd sarfan bar momanat az ghymat kzary̱ beysh az had dar bazar sanoyyeh matmarkz shod, belkyeh tojeh veyrayaay̱ bayd bah nehveh khash ghymat kzary̱ kmoter az arzesh vaghe shod ta az bazdehy̱ ghyr ady̱ kvetanpamdat nashy̱ az takhofyfe beysh az had arzecpeha jelokyry̱ kradad.
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