TY  - JOUR
T1  - -
JF  - بررسی‌های حسابداری و حسابرسی
VO  - 14
IS  - 2
A1  - غلامرضا کردستانی
PB  - University of Tehran
UL  - http://buscaintegrada.pucsp.br/vufind/Record/doaj-art-6241ade3600f41d590642dba6930c24f
AB  - 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.
KW  - Conservatism
KW  - Cost of equity
KW  - Persistence
KW  - Predictability
KW  - Timeliness
KW  - Value relevance
ER  -