A Study of the Relationship between Significant Macro Economical Variables and Important Accounting Variables

In this article we have tried to consider the relation between four important macro-economic variables including: GDP (excluding petroleum), petroleum revenue, investment in the section of structuring and inflation with three majors accounting variables including: net operational profit margin ratio, rate of return on asset and return on owner's equity since 1376 up to 1385 in Tehran Stock Exchange Market. Due to high correlation among three economic variables (GDP, petroleum revenue and investment in structuring) for testing the hypotheses, factor analysis has been applied and used.