THE RELATIONSHIP BETWEEN COST OF EQUITY AND EARNING QUALITY: LISTED COMPANIES IN TSE (UNDER COMPARATIVE APPROACH ACCORDING TO HIGH EARNING AND LOW EARNING QUALITY OF CORPORATIONS)

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MEHRANI SASAN; KARAMI GHOLAMREZA; SASANI ALIREZA; ESKANDARI GHORBAN

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Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:50 Page(s): 0-0

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Title

THE RELATIONSHIP BETWEEN COST OF EQUITY AND EARNING QUALITY: LISTED COMPANIES IN TSE (UNDER COMPARATIVE APPROACH ACCORDING TO HIGH EARNING AND LOW EARNING QUALITY OF CORPORATIONS)

Author(s)

MEHRANI SASAN | KARAMI GHOLAMREZA | SASANI ALIREZA | ESKANDARI GHORBAN | Issue Writer Certificate

Keywords

COST OF CAPITALQ2

HIGH EARNING QUALITYQ2

LOW EARNING QUALITYQ2

Abstract

The purpose of this study is investigating the effect earning quality on stockholders cost in listed Companies in TSE under comparative approach according to high earning and LOW EARNING QUALITY of corporations. For accept the research purpose treepotheses was implicated we examined 50 firms of accepted in Tehran stock Exchange in 1381-1388 period. For investigating relation between research variables we used regression analysis, also, we test effect of earning quality with stockholders cost with dummy variable. As the result we can accepted with increasing of earning quality of listed Companies in TSE, stockholders cost will decreases. This result shows earning quality have significant in decreasing and increasing of corporations stockholders cost.

Cites

COMPARING THE SCALES OF EARNINGS QUALITY FEATURE IN KNOWLEDGE-BASED INDUSTRIES WITH OTHER INDUSTRIES

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APA: Copy

MEHRANI, SASAN, KARAMI, GHOLAMREZA, SASANI, ALIREZA, & ESKANDARI, GHORBAN. (2013). THE RELATIONSHIP BETWEEN COST OF EQUITY AND EARNING QUALITY: LISTED COMPANIES IN TSE (UNDER COMPARATIVE APPROACH ACCORDING TO HIGH EARNING AND LOW EARNING QUALITY OF CORPORATIONS). JOURNAL OF AUDIT SCIENCE, 13(50), 0-0. SID. https://sid.ir/paper/396912/en

Vancouver: Copy

MEHRANI SASAN, KARAMI GHOLAMREZA, SASANI ALIREZA, ESKANDARI GHORBAN. THE RELATIONSHIP BETWEEN COST OF EQUITY AND EARNING QUALITY: LISTED COMPANIES IN TSE (UNDER COMPARATIVE APPROACH ACCORDING TO HIGH EARNING AND LOW EARNING QUALITY OF CORPORATIONS). JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(50):0-0. Available from: https://sid.ir/paper/396912/en

IEEE: Copy

SASAN MEHRANI, GHOLAMREZA KARAMI, ALIREZA SASANI, and GHORBAN ESKANDARI, “THE RELATIONSHIP BETWEEN COST OF EQUITY AND EARNING QUALITY: LISTED COMPANIES IN TSE (UNDER COMPARATIVE APPROACH ACCORDING TO HIGH EARNING AND LOW EARNING QUALITY OF CORPORATIONS),” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 50, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/396912/en

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