Comparative Analysis of the Relationship between the Net Assets Value and the Share Price of Investing Companies Accepted in Tehran stock Market

This study aims at informing about investing companies where share price is considered as the most important and influential factor in investment decision making and the price expectation would play an important role in this kind of investment. So, this research aims at determining the relationship between the net assets value of these companies and the value of their shares in the stock market. This paper is a library study in review of literature and theoretical principles of hypothesis including the study of books, articles and journals. And, field study is used to study the documents and the papers. Also, the statistical society for assessing the concept was studied. Accordingly, results show that there is a strong positive relationship between the average of net assets value and share prices in the financial statements of investing companies during three years period in the studies companies. However, this relationship could not be determined and noticed in the financial crises.