The Relationship between Accruals Quality and Cost of Capital in Iran
In this study, the effect of accruals quality on cost of capital for firms accepted in Tehran Stock Exchange has been analyzed.(accruals, has defined as difference between accounting earnings and cash flows). The aim of this study is to determine, if accruals quality (AQ) has meaningful effect on co...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2009-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_27753_66fd5bd251878d6484260c85a5200739.pdf |