EFFECT OF ACCRUAL QUALITY ON THE COST OF COMMON STOCK

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RAHMANI ALI; FALAHNEZHAD FARHAD

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Journal: Financial Accounting Research Year:2010 | Volume:2 | Issue:3 (5) Page(s): 17-29

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Title

EFFECT OF ACCRUAL QUALITY ON THE COST OF COMMON STOCK

Author(s)

RAHMANI ALI | FALAHNEZHAD FARHAD | Issue Writer Certificate

Keywords

ACCRUALS QUALITYQ2

ACCRUALS’ DISCRETIONARY COMPONENTSQ3

ACCRUALS’ NONDISCRETIONARY COMPONENTSQ3

INFORMATION RISKQ2

COST OF COMMON STOCKQ2

Abstract

This paper examines the relation between ACCRUALS QUALITY and the COST OF COMMON STOCK. COST OF COMMON STOCK as part of a company’s cost of capital is common stockholders’ expected return. As common stockholders take investment risk, they expect an appropriate return. INFORMATION RISK, besides investment risk, may affect cost of capital. ACCRUALS QUALITY, as one of the most important indicators of INFORMATION RISK, has a major role on determination of COST OF COMMON STOCKs. Review of the relation between ACCRUALS QUALITY as well as its discretionary and nondiscretionary components and COST OF COMMON STOCKs, using information of 107 listed companies over the years 2000 to 2008, indicates a significant relation between ACCRUALS QUALITY and COST OF COMMON STOCKs. There is a stronger relation between a nondiscretionary component of accruals and COST OF COMMON STOCKs than that between a discretionary component and COST OF COMMON STOCKs.

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APA: Copy

RAHMANI, ALI, & FALAHNEZHAD, FARHAD. (2010). EFFECT OF ACCRUAL QUALITY ON THE COST OF COMMON STOCK. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 2(3 (5)), 17-29. SID. https://sid.ir/paper/155085/en

Vancouver: Copy

RAHMANI ALI, FALAHNEZHAD FARHAD. EFFECT OF ACCRUAL QUALITY ON THE COST OF COMMON STOCK. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2010;2(3 (5)):17-29. Available from: https://sid.ir/paper/155085/en

IEEE: Copy

ALI RAHMANI, and FARHAD FALAHNEZHAD, “EFFECT OF ACCRUAL QUALITY ON THE COST OF COMMON STOCK,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 2, no. 3 (5), pp. 17–29, 2010, [Online]. Available: https://sid.ir/paper/155085/en

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