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

درجه علمی: نشریه علمی (وزارت علوم)

نویسندگان: معصومه مامی رحمت الله محمدی پور
منبع: Advances in Mathematical Finance and Application, Volume 1, Issue 1, Summer 2016

کلید واژه ها: Market risk Size risk Book risk to market Earnings risk Earnings Quality shareholders’ equity cost

حوزه های تخصصی:
doi: 10.22034/amfa.2016.526242
شماره صفحات: ۳۳ - ۴۲
دریافت مقاله   تعداد دانلود  :  ۷۹۹

آرشیو

آرشیو شماره ها:
۳۱

چکیده

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

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