The Relationship between Various Measures of the Company's Growth and the Ratio of Changes in Retained Earnings of the Companies Listed on Tehran Stock Exchange

The main purpose of this study is to investigate the relationship between various measures of the company''s growth and the ratio of changes of retained earnings. This study is a library، casual-analytic one and is based on panel data analysis. In this study، financial information of 101 companies listed on Tehran Stock Exchange during the period 2008 to 2013 are reviewed. To analyze the results، Spss20، Eviews7 and Minitab16 software has been used. Findings show that there is a positive and significant relationship between corporate profitability and relative changes in retained earnings، and also there is a relationship between the size of the company and ratio of changes in retained earnings of the companies. But there is a significant negative relationship between the company''s growth opportunities and the ratio of retained earnings changes.