Studying the Effects of Related Factors to Risk on Shareholders’ Equity Cost by Considering Earnings Quality for Accepted Companies in Tehran Stock Exchange

Document Type : Research Paper


1 Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.

2 Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran


cost by considering earnings quality for accepted companies in Tehran Stock
Exchange. This survey investigates a population of 76 companies during the time
period of 2009-2014. The results show that under high earnings quality, the market
risk factor, the book risk to market factor, and the size risk factor have positive
effects, and the profit risk factor has negative effects on shareholders equity cost.


Main Subjects

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