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studying the effects of related factors to risk on shareholders’ equity cost by considering earnings quality for accepted companies in tehran stock exchange
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نویسنده
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mami masome ,mohammadipour rahmatollah
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منبع
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advances in mathematical finance and applications - 2016 - دوره : 1 - شماره : 1 - صفحه:35 -42
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چکیده
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This study examined the effects of related factors to risk on shareholders’ equity 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.
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کلیدواژه
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market risk ,size risk ,book risk to market ,earnings risk ,earnings quality ,shareholders’ equity cost
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آدرس
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islamic azad university, ilam branch, department of accounting, ایران, islamic azad university, ilam branch, department of accounting, ایران
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پست الکترونیکی
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rm.accounting2@yahoo.com
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Authors
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