INCOME SMOOTHING AND COST OF EQUITY: EVIDENCE FROM TEHRAN STOCK EXCHANGE

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BADRI A.; QAHRAMANI M.A.

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2012 | Volume:10 | Issue:35 Page(s): 23-47

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Information Journal Paper

Title

INCOME SMOOTHING AND COST OF EQUITY: EVIDENCE FROM TEHRAN STOCK EXCHANGE

Author(s)

BADRI A. | QAHRAMANI M.A. | Issue Writer Certificate

Keywords

INCOME SMOOTHINGQ2

COST OF EQUITYQ2

LEVERAGEQ2

BOOK TO MARKET VALUEQ2

ACCRUALQ2

Abstract

This research investigates the relationship between INCOME SMOOTHING and COST OF EQUITY. This event study has been done using observations analysis. COST OF EQUITY has been calculated using four models: Gebhardt et al (2001), Claus and Thomas (2001), Gode and Mohanram (2003) and Easton (2004). The sample consists of 87 companies in a 15-year time period from 1996 to 2010 and hypotheses test were run using 8, 526 year / company observations. The results show that using Gebhardt et al (2001) and Gode & Mohanram (2003) models for calculating COST OF EQUITY, there is a significant and positive relationship between INCOME SMOOTHING and COST OF EQUITY.

Cites

THE RELATION BETWEEN EARNINGS QUALITY, EARNINGS SMOOTHING AND RISK

References

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APA: Copy

BADRI, A., & QAHRAMANI, M.A.. (2012). INCOME SMOOTHING AND COST OF EQUITY: EVIDENCE FROM TEHRAN STOCK EXCHANGE. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 10(35), 23-47. SID. https://sid.ir/paper/242250/en

Vancouver: Copy

BADRI A., QAHRAMANI M.A.. INCOME SMOOTHING AND COST OF EQUITY: EVIDENCE FROM TEHRAN STOCK EXCHANGE. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2012;10(35):23-47. Available from: https://sid.ir/paper/242250/en

IEEE: Copy

A. BADRI, and M.A. QAHRAMANI, “INCOME SMOOTHING AND COST OF EQUITY: EVIDENCE FROM TEHRAN STOCK EXCHANGE,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 10, no. 35, pp. 23–47, 2012, [Online]. Available: https://sid.ir/paper/242250/en

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