estimate the profitability of accepted companies in tehran stock exchange: because of the relative position (roe) of the companies industry

return on equity (roe) is one of the most important factors influencing the investor's decisions. by analyzing the financial statements, the financial analyzers are always trying to evaluate or identify the future profitability changes of the companies. in this study, the relation between roe of industries entered into tehran stock exchange was investigated. herein the significant role of industry is expressed through operating and financial drives. the study data is taken from a sample consisting of 4 industries including 70 companies entered into tehran stock exchange during a 7- year time duration (from march 21st, 2007 to march 20th, 2014). results indicate that there is a significant relation between roe and its elements as per the industry and future profitability.