چکیده (انگلیسی):

Business and commercial units play significant role in economic structure of a country. Today, business
units as main pillars of economic in countries consider a large volume of economic resources such as work force,
material and capital and according to sale and produce volume, they have important role in economic progress and
development in the countries. The main goal of this article is surveying relationship between financial capital and
abnormal yield in investment companies in Tehran Stock Exchange. In this study, 106 companies from different
industries were analyzed between 2007 to 2012 years. F and T statistics were used to test the hypotheses. Watson–
Dorbin test was also used to test correlation model. The results indicate that there is a significant positive relationship
between economic added value, residual income and book value with abnormal yield of stock in newly-arrived
companies to Stock Exchange.