AUDIT QUALITY, EARNINGS QUALITY AND COST OF EQUITY CAPITAL

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MORADZADEH FARD MAHDI; ADILI MOJTABA; EBRAHIMIAN SEYED JAVAD

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:4 | Issue:14 Page(s): 91-110

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Information Journal Paper

Title

AUDIT QUALITY, EARNINGS QUALITY AND COST OF EQUITY CAPITAL

Author(s)

MORADZADEH FARD MAHDI | ADILI MOJTABA | EBRAHIMIAN SEYED JAVAD | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

ACCRUAL QUALITYQ2

EARNINGS QUALITYQ2

COST OF EQUITY CAPITALQ2

Abstract

The major purpose of this paper is investigating and analyzing the influence of AUDIT QUALITY on the relation between ACCRUAL QUALITY as a proxy for EARNINGS QUALITY and COST OF EQUITY CAPITAL. The sample data used for the research consisted of financial reporting by companies listed of the Tehran Stock Exchange (TSE). We examined the data of 103 companies from 1384-1388. Using a pooled cross-sectional least squares regression, this study documents evidence that higher EARNINGS QUALITY leads to a lower COST OF EQUITY CAPITAL. The results also suggest that in companies with higher AUDIT QUALITY, there is a stronger relationship between EARNINGS QUALITY and COST OF EQUITY CAPITAL.

Cites

THE EFFECT OF INDUSTRY SPECIALIZATION, AUDITING INDEPENDENCE AND AUDITOR TENURE ON THE STOCK PRICE CRASH RISK

References

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APA: Copy

MORADZADEH FARD, MAHDI, ADILI, MOJTABA, & EBRAHIMIAN, SEYED JAVAD. (2012). AUDIT QUALITY, EARNINGS QUALITY AND COST OF EQUITY CAPITAL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(14), 91-110. SID. https://sid.ir/paper/198247/en

Vancouver: Copy

MORADZADEH FARD MAHDI, ADILI MOJTABA, EBRAHIMIAN SEYED JAVAD. AUDIT QUALITY, EARNINGS QUALITY AND COST OF EQUITY CAPITAL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;4(14):91-110. Available from: https://sid.ir/paper/198247/en

IEEE: Copy

MAHDI MORADZADEH FARD, MOJTABA ADILI, and SEYED JAVAD EBRAHIMIAN, “AUDIT QUALITY, EARNINGS QUALITY AND COST OF EQUITY CAPITAL,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 14, pp. 91–110, 2012, [Online]. Available: https://sid.ir/paper/198247/en

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