-

• Main Authors: غلامرضا کردستانی, ضیاءالدین مجدی
• Format: Article
• Language: fas
• Published: University of Tehran 2007-11-01
• Series: بررسی‌های حسابداری و حسابرسی
• Subjects: Conservatism; cost of equity; persistence; Predictability; timeliness; value relevance
• Online Access: https://acctgrev.ut.ac.ir/article_18853_fad822efade7889db68e3ac20c0eb6c2.pdf

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.