Abstract
The present study investigatesanalytically the relation between changes of balancesheet items and stock future output of listed companiesin Tehran Stock Exchange. Since, one of theseinformative sources which are available for investorsand creditors and financial analysts are fiscal lists ofcompanies and in principle one of the main instrumentas final output of accounting process and financialreporting, so the research aims to predict the stockoutput changes by investigating the balance sheetitems.Along with the subject, six hypotheses arepostulated and the kind of research method iscorrelation during 2005-2010. The results show thatchanges of fixed assets and also shareholdersemolument have influence on the future exchangeoutput. Nevertheless, the determination coefficients inthe following model were low. This reveals thatindependent coefficient in the model have a weakrelation with the future exchange output.Consequently, there is a meaningful relationshipbetween balance sheet and listed companies in TehranStock Exchange.