Studying the Effects of Related Factors to Risk on Shareholders’ Equity Cost by Considering Earnings Quality for Accepted Companies in Tehran Stock Exchange

Abstract

cost by considering earnings quality for accepted companies in Tehran Stock<br />Exchange. This survey investigates a population of 76 companies during the time<br />period of 2009-2014. The results show that under high earnings quality, the market<br />risk factor, the book risk to market factor, and the size risk factor have positive<br />effects, and the profit risk factor has negative effects on shareholders equity cost.