DIRECT AND MEDIATED ASSOCIATIONS AMONG EARNINGS QUALITY, INFORMATION ASYMMETRY AND THE COST OF COMMON EQUITY OF COMPANIES IN TEHRAN STOCK EXCHANGE

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MOGHADAM A.; HALLAJ M.; SHARIFI A.

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Paper Information

Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:4 (26) Page(s): 57-72

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Title

DIRECT AND MEDIATED ASSOCIATIONS AMONG EARNINGS QUALITY, INFORMATION ASYMMETRY AND THE COST OF COMMON EQUITY OF COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

MOGHADAM A. | HALLAJ M. | SHARIFI A. | Issue Writer Certificate

Keywords

PATH ANALYSISQ2

EARNINGS QUALITYQ2

INFORMATION ASYMMETRYQ2

COST OF EQUITY TEHRAN STOCK EXCHANGEQ2

Abstract

This article investigates whether EARNINGS QUALITY effect cost of common equity through INFORMATION ASYMMETRY. It is expected that INFORMATION ASYMMETRY mediates direct relation between EARNINGS QUALITY and cost of common equity listed companies in Tehran Stock Exchange. Using simple regression and PATH ANALYSIS techniques and a sample of 76 companies selected by using systematic elimination method of sample selection, for a period of 2007-2012, research hypotheses are tested. The results of the research indicate that there is direct significant relationship between EARNINGS QUALITY and cost of common equity. Also, there is indirect significant relation between EARNINGS QUALITY and cost of common equity that is mediated by INFORMATION ASYMMETRY.

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APA: Copy

MOGHADAM, A., HALLAJ, M., & SHARIFI, A.. (2015). DIRECT AND MEDIATED ASSOCIATIONS AMONG EARNINGS QUALITY, INFORMATION ASYMMETRY AND THE COST OF COMMON EQUITY OF COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(4 (26) ), 57-72. SID. https://sid.ir/paper/155159/en

Vancouver: Copy

MOGHADAM A., HALLAJ M., SHARIFI A.. DIRECT AND MEDIATED ASSOCIATIONS AMONG EARNINGS QUALITY, INFORMATION ASYMMETRY AND THE COST OF COMMON EQUITY OF COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(4 (26) ):57-72. Available from: https://sid.ir/paper/155159/en

IEEE: Copy

A. MOGHADAM, M. HALLAJ, and A. SHARIFI, “DIRECT AND MEDIATED ASSOCIATIONS AMONG EARNINGS QUALITY, INFORMATION ASYMMETRY AND THE COST OF COMMON EQUITY OF COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 4 (26) , pp. 57–72, 2015, [Online]. Available: https://sid.ir/paper/155159/en

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