The aim of this paper is how to predict stock return by using accounting ratios and also by using the procedure of neural network. This paper has considered the prediction of stock return by using accounting ratios with two procedures, the artificial neural network and least square regression. The independent variables in this paper are accounting ratios and dependent variable of stock return, thus; the accounting ratios have collected for 8 years in the industries of cement and medicine. The hypothesis of the paper has two hypothesizes, that shows the survey ability of neural network procedure in predicting stock return in comparison with least square regression in the level of two active firms in the two industries

One of the most controversial aspects of financial markets is capital market Liberalization of course not so liberalization under the rules of governmental severities. Based on Financial Theories there are a number of reasons , that capital flows openness should lead to increases in economic growth. On the other hand most economists believe that the cost of openness outweigh the benefits , such conventional wisdom not withstanding empirical evidence of liberalization . A causal relation ship between capital market policy to economic growth turns out to be ambiguous at best . and in future , it should rely more on evidence and less on ideology

Until now, different models are presented to predict the status of customer’s credit risk and possibility of bankruptcy. It seems necessarry to deploy a model that is not only based on historical data but also uses market data as index of current situation of customers and even their expectations about future status. The purpose of this article is using KMV model to predict bankruptcy of legal clients of Iranian banks, and to evaluate accurancy of model too. Data have been extracted from a sample of 40 public companies receiving loans from Iranian banks in the years between 1386 and 1387 (h.sh.). This study is practical and uses a quantitative method. It has been observed that KMV model has the capability of predicting default, and discriminates between healthy and unhealthy companies. The model also can predict default of legal clients who receive loans from Iranian banks.

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This study is to investigate the effect which capital structure has had on corporate performance using a data sample representing 0f 57 companies during 1381-1386. In this study using from ROA and ROE sake two the accounting performance measure , also using from ratios TD/TA, TD/TE, TD/TC and LTD/TA title independent variable. In study using from tests K-S ,multiple R , t and Durbin Watson. Results showed that a firm's capital structure had a significantly impact on the ROA and ROE. Review the Relationship between Capital Structure and Accounting and Market Performance Assessment Companies Accepted in Stock Exchange

This research applies and compares the Market Leverage Lally method, Ibbotson and Sinquefield Method and Siegel Method, to present alternative measures for Market Risk Premium (MRP) estimation and test forecasting power of these methods in calculating expected rate of return. The higher level of leverage implies greater risk of investment in a specified stock, so higher return is expected by investors. Lally has presented the time-varying model in which, leverage of the companies is considered as a risk measure and vary through the time. But in Siegel and Ibbotson methods, leverage level is not considered and market return and risk free rate are constant. As a result of this research which is done for 69 listed companies in Tehran Stock Exchange (TSE), for the years 2002 to 2008, Lally method has minimum Squared Error (MSE) in comparison with its 2 alternatives in estimation of expected rate of return.

In this article using Autoregressive (AR), Autoregressive conditional heteroskedasticity (ARCH), Generalized autoregressive conditional heteroskedasticity (GARCH) Models we assess the weekend effect and also compare the trading patterns of individual and legal investors during 1381-1385 in Tehran stock exchange. Our findings suggest that weekend effect exists in Tehran stock exchanges which are in contrast with the observed effect in the other countries stock exchange. In other stock exchanges, one of the reasons for generating the weekend effect is individual trading patterns while in Tehran stock exchange it seems both of individual and legal investor's behaviors are the main reason for this effect.