چکیده:
The object of this study is to examine the influence of profit quality on wage cost of
shareholders based on comparative approaches of high profit quality and low profit
quality on accepted company is Tehran stock exchange. in order to achieve research
targets ,we have used of 50companies information in which has been accepted in Tehran
stock exchange on 8yeras duration(2002-2009)we have used of compound regression
analysis on examining the relation among study variables and we have tested the influence
of profit quality on earning cost of shareholders by figurative variable. Based on findings,
we indicate by increasing profit quality of accepted companies in Tehran stock exchange,
the shareholders’ wage cost decreases. The result showed profit quality is influential on
decreasing and or increasing shareholders earning cost.
خلاصه ماشینی:
in order to achieve research targets ,we have used of 50companies information in which has been accepted in Tehran stock exchange on 8yeras duration(2002-2009)we have used of compound regression analysis on examining the relation among study variables and we have tested the influence of profit quality on earning cost of shareholders by figurative variable.
Keyword: investment cost, earning high quality, earning low quality * Corresponding author: Ali Tazik Peer review under responsibility of UCT Journal of Management and Accounting Studies INTRODUCTION Banks undertake a considerable role for growth and development of economical systems; in such way that Of the preliminary targets of research is to prepare information about performance of business unit in which has been achieved through measuring earning and its elements.
And also the relation among shareholders cost of equity by four earning characteristics based on accounting data including accrual matter quality, stability, forecasting ability, and leveling in Tehran stock exchange companies has been examined, too.
1 s o c i e t y , s t a t i s t i c a l s a mp l e a n d s t u d y d u r a t i o n The method of measuring shareholders’ cost of equity through Gordon growth model is damodaran, 2002) In this model, it has been supposed is general shares’ investment cost (general share intended yields ratio), we could compute k from this relation: Statistical society of study includes all accepted companies in Tehran stock exchange.