Title of article
Studying the Effects of Related Factors to Risk on Shareholders’ Equity Cost by Considering Earnings Quality for Accepted Companies in Tehran Stock Exchange
Author/Authors
محمدي پور رحمت الله نويسنده , مامي معصومه نويسنده Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran Mami Masome
Issue Information
فصلنامه با شماره پیاپی 0 سال 2016
Pages
10
From page
33
Abstract
cost by considering earnings quality for accepted companies in Tehran Stock
Exchange. This survey investigates a population of 76 companies during the time
period of 2009-2014. The results show that under high earnings quality, the market
risk factor, the book risk to market factor, and the size risk factor have positive
effects, and the profit risk factor has negative effects on shareholders equity cost.
Journal title
Astroparticle Physics
Serial Year
2016
Record number
2406129
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