پایان نامه با کلید واژه های ارزش شرکت، سهامداران

Entered/Removedb
Model
Variables Entered
Variables Removed
Method
1
Qb, SIZE, TOR a
.
Enter
a. All requested variables entered.
b. Dependent Variable: R
Model Summaryb
Model
R
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1
.626a
.392
.385
3.16509
1.903
a. Predictors: (Constant), Qb, SIZE, TOR
b. Dependent Variable: R
ANOVAb
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
1537.623
3
512.541
51.163
.000a
Residual
1282.304
128
10.018
Total
2819.927
131
a. Predictors: (Constant), Qb, SIZE, TOR
b. Dependent Variable: R
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
103.544
9.393
11.024
.000
Qb
-.5065
.0804
-.157
-6.300
.000
SIZE
-22.126
1.248
-.609
-17.726
.104
TOR
-.311
.184
-.057
-1.686
.021
a. Dependent Variable: R
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
-58.6879
-45.0837
-50.6085
.52665
27
Residual
-1.06099E1
13.52719
.00000
.14532
27
Std. Predicted Value
-3.198
2.187
.000
1.000
27
Std. Residual
-3.352
4.274
.000
.994
27
a. Dependent Variable: R
جدول ب-8): نتایج آزمون رگرسیون ترکیبی در مرحله رشد با الگوی لویز
Variables Entered/Removedb
Model
Variables Entered
Variables Removed
Method
1
Ql, SIZE, TOR a
.
Enter
a. All requested variables entered.
b. Dependent Variable: P
Model Summaryb
Model
R
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1
.591a
.349
.348
0.0545
1.870
a. Predictors: (Constant), Ql, SIZE, TOR
ANOVAb
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
91.71
3
30.570
7.963
.000a
Residual
790.834
206
3.839
Total
882.544
209
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: P
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
3.173
2.238
1.102
.001
Ql
-.023
.034
-.022
-.745
.042
SIZE
-.354
.903
-.027
-.694
.001
TOR
-.079
.121
-.029
-.780
.000
a. Dependent Variable: P
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
-4.8595
8.1886
1.5848
.17447
45
Residual
-9.69307
19.91550
.00000
.22279
45
Std. Predicted Value
-5.487
5.623
.000
1.000
45
Std. Residual
-2.989
6.141
.000
.994
45
a. Dependent Variable: P
Variables Entered/Removedb
Model
Variables Entered
Variables Removed
Method
1
Ql, SIZE, TOR a
.
Enter
a. All requested variables entered.
b. Dependent Variable: R
Model Summaryb
Model
R
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1
.463a
.214
.213
2.09435
1.818
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: R
ANOVAb
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
10.05
3
3.350
4.539
.001a
Residual
174.168
206
.738
Total
184.218
209
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: R
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
-8.146
6.002
-1.521
.000
Ql
-.068
.032
-.144
-2.870
.003
SIZE
-.028
.034
-.035
-.833
.005
TOR
-.736
.816
-.038
-.902
.047
a. Dependent Variable: R
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
-7.4360
-1.1895
-4.3483
.57470
45
Residual
-4.86617
9.44088
.00000
.05737
45
Std. Predicted Value
-5.373
5.497
.000
1.000
45
Std. Residual
-2.350
4.560
.000
.994
45
a. Dependent Variable: R
جدول ب-9): نتایج آزمون رگرسیون ترکیبی در مرحله بلوغ با الگوی لویز
Variables Entered/Removedb
Model
Variables Entered
Variables Removed
Method
1
Ql, SIZE, TOR a
.
Enter
a. All requested variables entered.
b. Dependent Variable: P
Model Summaryb
Model
R
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1
.643a
.413
.412
1.254
1.920
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: P
ANOVAb
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
540.498
3
180.166
45.683
.000a
Residual
1948.336
494
3.944
Total
2488.834
497
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: P
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
79.239
5.096
13.276
.000
Ql
-.440
.132
-.107
-3.216
.016
SIZE
-.044
.033
-.046
-1.336
.002
TOR
-.276
.116
-.082
-2.388
.001
a. Dependent Variable: P
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
-.1845
2.6059
1.1967
.35384
318
Residual
-6.04626
9.06954
.00000
2.59525
318
Std. Predicted Value
-3.904
3.983
.000
1.000
318
Std. Residual
-2.321
3.482
.000
.996
318
a. Dependent Variable: P
Variables Entered/Removedb
Model
Variables Entered
Variables Removed
Method
1
Ql, SIZE, FLa
.
Enter
a. All requested variables entered.
b. Dependent Variable: R
Model Summaryb
Model
R
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1
.524a
.274
.272
1.35623
1.871
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: R
ANOVAb
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
332.235
3
110.745
10.530
.000a
Residual
5195.398
494
10.517
Total
5527.633
497
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: R
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
-5.001
9.763
-.501
.569
Ql
-.061
.045
-.165
-3.672
.033
SIZE
-.010
.053
-.007
-.180
.015
TOR
-1.530
.189
-.329
-8.106
.000
a. Dependent Variable: R
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
-.1930
2.4911
1.1967
.37141
318
Residual
-5.88798
9.09247
.00000
2.59279
318
Std. Predicted Value
-3.742
3.485
.000
1.000
318
Std. Residual
-2.263
3.494
.000
.996
318
a. Dependent Variable: R
جدول ب-10): نتایج آزمون رگرسیون ترکیبی در مرحله افول با الگوی لویز
Variables Entered/Removedb
Model
Variables Entered
Variables Removed
Method
1
Ql, SIZE, TOR a
.
Enter
a. All requested variables entered.
b. Dependent Variable: P
Model Summaryb
Model
R
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1
.624a
.389
.387
3.23612
1.893
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: P
ANOVAb
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
1531.152
3
510.384
50.544
.000a
Residual
1292.544
128
10.098
Total
2823.696
131
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: P
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
103.309
9.280
11.014
.000
Ql
-.184
.0549
-.072
-4.251
.014
SIZE
-22.084
1.25
-.607
-17.62
.005
TOR
-.299
.185
-.055
-1.615
.000
a. Dependent Variable: P
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
-7.3129
-5.0737
-6.4014
.23994
27
Residual
-3.36453
10.65435
.00000
2.07836
27
Std. Predicted Value
-3.799
5.534
.000
1.000
27
Std. Residual
-1.609
5.094
.000
.994
27
a. Dependent Variable: P
Variables Entered/Removedb
Model
Variables Entered
Variables Removed
Method
1
Ql, SIZE, TOR a
.
Enter
a. All requested variables entered.
b. Dependent Variable: R
Model Summaryb
Model
R
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1
.602a
.362
.361
3.142879
1.938
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: R
ANOVAb
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
1537.623
3
512.541
51.163
.000a
Residual
1282.304
128
10.018
Total
28199.927
131
a. Predictors: (Constant), Ql, SIZE, TOR
b. Dependent Variable: R
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
103.240
9.301
11.112
.000
Ql
-.450
.097
-.162
-6.421
.000
SIZE
-22.126
1.248
-.609
-17.726
.004
TOR
-.311
.184
-.057
-1.686
.032
a. Dependent Variable: R
Residuals Statisticsa
Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
-.4688
2.4199
1.1967
.48407
27
Residual
-5.40260
8.61480
.00000
2.57414
27
Std. Predicted Value
-3.441
2.527
.000
1.000
27
Std. Residual
-2.091
3.335
.000
.996
27
a. Dependent Variable: R
منابع فارسی:
1-احمد پور ، احمد . احمدی ، احمد . (1387) . ” استفاده از ویژگیهای کیفی اطلاعات مالی در ارزیابیکیفیت سود” بررسیهای حسابداری و حسابرسی ، دوره 15 ، شماره52 ، ص3 -16 .
2-اسماعیلی ، شاهپور . (1386).” کیفیت سود ” ، ماهنامه حسابدار ، شماره 184 .
3-بلکویی ، احمد.(1381).” تئوری حسابداری” ، ترجمه علی پارسائیان ، تهران ، دفتر پژوهشهای فرهنگی ، صفحه 528 – 531 .
4-جهانخانی ، علی . ظریف فرد ، احمد .(1374) . ” آیا مدیران و سهامداران از معیارهای مناسبی برای اندازه گیری ارزش شرکت استفاده می

مطلب مشابه :  تحقیق درموردحمل و نقل، کارشناسان، استاندارد

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