期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2014
卷号：3
期号：9
出版社：Sohar University, Oman and American University of Kuwait
摘要：The present study were classified based on applied research the type. The population of this study are the companies that have been granted in accordance with The State Board Resolution 2008-2009 years more than 50% of the public shares to the private sector. So, with considering this situation, 180 companies were selected as sample.The sampling method of this study is probability - simple random sampling. In order to analyze the data, we used deductive and descriptive statistical methods. The results K-S Test for EVA shows the test distribution is not Normal, so Wilcoxon Signed Ranks Test to test the hypothesis of the research and The results KS Test for Average rate of return on capital and WACC show the test distribution is Normal, so we can use Paired Samples Statistics. In order to determine the significant difference between the variables of the study, the SPSS tool has been used. Findings show that economic value added of the company before and after privatization have significant difference. Also, the other results show that there is a significant difference between the Average rate of return on capital and WACC of the company before and after privatization.
关键词：WACC; Average rate of return on capital; privatization; EVA
