عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Earnings per Share (Eps) is an important factor in estimating the stock price of thr company……, in Gordon Model, the value of companys is a founction of dividend. Here we have investigated the comparison between the power of Profit and operating cash flow in earnings Per Share of the company. We took the Time series of 2010-2015anda number of 89 companies from amongst the listeed companies of the Tehran Stock Exchange. We also selected some effectine factors on dividevt, including the size of the company, debt ratio, current assets and last year dividend, as the control variables. The data structure is an integration of 527 expriments. Normal regression and extended regression showed that operating cash flow does not have the capacity of estimate the EPS and the results indicate that there is no significant relation ship between the sizeof the company, operating cash flow, current assete and dividend but there is a meaningful linear relationship between earmings Per share, debt ratio, last year and current year dividends.