Information Asymmetry, Cost of Capital and Disclosure Quality

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Khodapanah Mahboubeh; Darzi Ekram; Noravesh Farima

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2019 | Volume:11 | Issue:42 Page(s): 159-176

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Title

Information Asymmetry, Cost of Capital and Disclosure Quality

Author(s)

Khodapanah Mahboubeh | Darzi Ekram | Noravesh Farima | Issue Writer Certificate

Keywords

Information asymmetryQ1

Cost of capitalQ2

Disclosure qualityQ2

Panel dataQ1

Abstract

Information asymmetry occurs when the interest of one party exceeds the others. Investors generally seek to invest in companies with the lower Information asymmetry and higher Disclosure quality. Undoubtedly, when the gap of interests between institutional shareholders and the other stakeholders is low, the information will be fairly disclosed. Information asymmetry and Disclosure quality plays the important role in investment decisions. The purpose of this research is to investigate the relationship between Information asymmetry, Cost of capital and Disclosure quality, using analytical study. In doing so, the financial information of 107 listed companies in Tehran Stock Exchange during the period of 2010-2015 has been investigated. The results show that there is a meaningful and direct relationship between the Information asymmetry and Cost of capital. Also, we conclude that the relationship between the Disclosure quality and Cost of capital is meaningful and reverse.

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APA: Copy

Khodapanah, Mahboubeh, Darzi, Ekram, & Noravesh, Farima. (2019). Information Asymmetry, Cost of Capital and Disclosure Quality. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 11(42 ), 159-176. SID. https://sid.ir/paper/369311/en

Vancouver: Copy

Khodapanah Mahboubeh, Darzi Ekram, Noravesh Farima. Information Asymmetry, Cost of Capital and Disclosure Quality. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2019;11(42 ):159-176. Available from: https://sid.ir/paper/369311/en

IEEE: Copy

Mahboubeh Khodapanah, Ekram Darzi, and Farima Noravesh, “Information Asymmetry, Cost of Capital and Disclosure Quality,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 11, no. 42 , pp. 159–176, 2019, [Online]. Available: https://sid.ir/paper/369311/en

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