عنوان فارسی مقاله: | تاثیر کیفیت سود دهی بر هزینه سهام: شواهدی از شرکت های خصوصی سازی شده |
عنوان انگلیسی مقاله: | The Impact of Earnings Quality on the Cost of Equity: Evidence from Privatized Firms |
چکیده
1. مقدمه
2. طرح فرضیه
3. طرح تحقیقات
3.1. پروکسی یا نماینده کیفیت سوددهی
3.2. پروکسی یا نماینده کیفیت سوددهی
3.3. هزینه ضمنی مدل های سهام
3.3.1. کلوس و توماس (CT 2001)
3.3.2 گبهاردت، لی و اسوامیناتان (2001 GLS)
3.3.3 اولسون و جوتنر – نوروت (2005 OJ)
3.3.4 ایستون (2004 (ES
4. تجزیه و تحلیل تجربی
5. نتیجه گیری
کلمات کلیدی :
Audit Quality, Earnings Management, and Cost of Equity Capital ... https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1967293 In this study, we examine the effects of external audit quality on earnings ... quality on earnings management and cost of capital of state-owned (SOE) and ... Audit Quality, Earnings Quality and the Cost of Equity ... - OPUS at UTS https://opus.lib.uts.edu.au/bitstream/10453/14174/1/2008005147.pdf by Y Li - 2009 - Cited by 11 - Related articles We investigate the influence of audit quality on the relation between earnings quality and cost of equity capital. We utilize total accruals as a measure of earnings ... The Impact of Earnings Quality on Aspects of Capital Markets ... www.ros.hw.ac.uk/bitstream/handle/10399/3005/EliwaY_0615_sml.pdf?sequence=1 by YAM Eliwa - 2015 - Related articles Jun 15, 2015 - It finds evidences that firms with low earnings quality have a higher cost of equity capital, higher information asymmetry, lower number of ... Effects of audit quality on earnings quality and cost of equity capital ... researcharchive.vuw.ac.nz/handle/10063/4173 by N Houqe - 2015 - Cited by 1 - Related articles In this paper, using a large sample covering the 10 years from 1998 to 2009, we examine the role of audit quality in earnings quality (discretionary accruals and ... Earnings management and the effect of earnings quality in relation to ... ijms.ut.ac.ir/article_55036_f47c0571a3241ad2b0a853c35ebbf0f9.pdf by A Ahmadpour - 2016 - Cited by 2 - Related articles (2004) improve the literature on earnings quality by examining the relation between the cost of equity capital and seven attributes of earnings: accruals quality, ...