The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Allah Bakhshi Saeed; PIRI PARVIZ; HEIDARI MEHDI

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

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2019 | Volume:16 | Issue:62 Page(s): 21-43

Download Full-Text

Persian Verion

View:

304

Download:

Cites:

Information Journal Paper

Title

The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies

Author(s)

Allah Bakhshi Saeed | PIRI PARVIZ | HEIDARI MEHDI | Issue Writer Certificate

Keywords

Cost of capitalQ2

Disclosure QualityQ2

Ownership StructureQ2

Abstract

The aim of this study is to review the effect of the Ownership Structure (governmental and private) on the relationship between the Disclosure Quality and the Cost of capital. To achieve this purpose, a sample of 107 firms listed in the Tehran Stock Exchange during the years 2006 to 2015 were selected using systematic elimination method and data were analyzed using correlation method and panel data model in E-views and Stata software’ s. The results show that with increasing the Disclosure Quality, the Cost of capital reduces. The state ownership has a significantly positive effect and the private ownership also has a significantly negative effect on the Cost of capital. The findings also suggest that the state ownership as a moderator variable has a significantly positive effect on the relationship between the Disclosure Quality and the Cost of capital and the private ownership has a significantly negative effect on the relationship between the Disclosure Quality and the Cost of capital.

Cites

No record.

References

No record.

Cite

APA: Copy

Allah Bakhshi, Saeed, PIRI, PARVIZ, & HEIDARI, MEHDI. (2019). The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 16(62 ), 21-43. SID. https://sid.ir/paper/405061/en

Vancouver: Copy

Allah Bakhshi Saeed, PIRI PARVIZ, HEIDARI MEHDI. The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2019;16(62 ):21-43. Available from: https://sid.ir/paper/405061/en

IEEE: Copy

Saeed Allah Bakhshi, PARVIZ PIRI, and MEHDI HEIDARI, “The Effects of Ownership Structure (Governmental and private) on Relationship between Disclosure Quality and Cost of Capital at Tehran Stock Exchange Listed Companies,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 16, no. 62 , pp. 21–43, 2019, [Online]. Available: https://sid.ir/paper/405061/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops