INVESTIGATION OF RELATION BETWEEN EARNINGS ATTRIBUTES AND COST OF EQUITY

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KORDESTANI GH.R.; MAJDI Z.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2007 | Volume:14 | Issue:48 Page(s): 85-104

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Information Journal Paper

Title

INVESTIGATION OF RELATION BETWEEN EARNINGS ATTRIBUTES AND COST OF EQUITY

Author(s)

KORDESTANI GH.R. | MAJDI Z. | Issue Writer Certificate

Keywords

CONSERVATISMQ2

COST OF EQUITYQ2

PERSISTENCEQ2

PREDICTABILITYQ3

TIMELINESSQ3

VALUE RELEVANCEQ2

Abstract

This study investigates the relation between earning attributes: persistance, PREDICTABILITY, VALUE RELEVANCE, TIMELINESS, and CONSERVATISM and COST OF EQUITY in firms listed in Tehran Stock Exchange (TSE). Foundinges provides evidence on that the COST OF EQUITY affected by earning attributes. Having controlled firm size, book to market value ratio of stock and variation coefficient of earnings, the results show that there is statistical significant relation between earning attributes: persistance, PREDICTABILITY, VALUE RELEVANCE, TIMELINESS and COST OF EQUITY. But the relation between CONSERVATISM and COST OF EQUITY is not statistically significant.

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APA: Copy

KORDESTANI, GH.R., & MAJDI, Z.. (2007). INVESTIGATION OF RELATION BETWEEN EARNINGS ATTRIBUTES AND COST OF EQUITY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 14(48), 85-104. SID. https://sid.ir/paper/8234/en

Vancouver: Copy

KORDESTANI GH.R., MAJDI Z.. INVESTIGATION OF RELATION BETWEEN EARNINGS ATTRIBUTES AND COST OF EQUITY. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2007;14(48):85-104. Available from: https://sid.ir/paper/8234/en

IEEE: Copy

GH.R. KORDESTANI, and Z. MAJDI, “INVESTIGATION OF RELATION BETWEEN EARNINGS ATTRIBUTES AND COST OF EQUITY,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 14, no. 48, pp. 85–104, 2007, [Online]. Available: https://sid.ir/paper/8234/en

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