Studying the Effects of Related Factors to Risk on Shareholders’ Equity Cost by Considering Earnings Quality for Accepted Companies in Tehran Stock Exchange
محورهای موضوعی : Financial AccountingMasome Mami 1 , Rahmatollah Mohammadipour 2
1 - Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.
2 - Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran
کلید واژه: earnings quality, Market risk, Size risk, Book risk to market, Earnings risk, shareholders’ equity cost,
چکیده مقاله :
cost by considering earnings quality for accepted companies in Tehran StockExchange. This survey investigates a population of 76 companies during the timeperiod of 2009-2014. The results show that under high earnings quality, the marketrisk factor, the book risk to market factor, and the size risk factor have positiveeffects, and the profit risk factor has negative effects on shareholders equity cost.
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