摘要：The purpose of this study is to investigate the characteristics of increasing earnings firms which in this study is called successful companies. To this end, price to earnings ratio(P/Eof increasing earnings firms and other firms were compared, and also this claim that there is a significant difference between financial factors of these two types of firms was investigated. The participants were 75 firms during the years 2007-2011. To test the hypothesis, the data merger model, the least-squares model and also the variance analysis were used. It was concluded that increasing earnings firms were more consistent compared to other firms. This study also investigated the features of increasing earnings firms and other firms by using variance analysis. The result of the study showed that increasing earnings firms have higher Sales to total assets, Net income to total assets, Market value of equity to book value of debt, Operating income total assets, Working capital to total assets, and current assets to current liability.
关键词：Successful companies;increasing earnings firms;other firms;price to earnings ratio (P/E);Tehran stock exchange
