The Relationship Between Cost of equity and Earning Quality: Listed Companies in TSE

Authors

  • Ali Tazik Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran.
  • Athar Tazik Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran.
  • Fatemeh Tazik Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran.
  • Amir Hassan Susaraie Islamic Azad University, Gonbad Kavoos Branch, Gonbad Kavoos, Iran.

DOI:

https://doi.org/10.24200/jmas.vol2iss02pp14-21

Abstract

The object of this study is to examine the influence of profit quality on the wage cost of shareholders based on comparative approaches of high-profit quality and low-profit quality on the accepted company in Tehran stock exchange. Methodology: in order to achieve research targets, we have used of 50companies information in which has been accepted in Tehran stock exchange on 8yeras duration(2002-2009)we have used of compound regression analysis on examining the relationships among study variables and we have tested the influence of profit quality on earning cost of shareholders by figurative variable. Results: Based on findings, we indicate by increasing profit quality of accepted companies in Tehran stock exchange, the shareholders’ wage cost decreases. Conclusion: The result showed profit quality is influential in decreasing and or increasing shareholders earning cost.

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Published

2019-07-03

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