Title : ( A Study of the Relationship between Conservatism and Capital Cost of Listed Companies: Some Iranian Evidences )
Authors: Mahdi Salehi , Mahmood Hematfar , Pyman Khazaee ,
Full TextAbstract
In this study the relationship between two criteria of conservatism has been investigated including time asymmetry of profit and ratio of the marked value to book value to cost of common stock. The results of the study indicate that the impact of conservatism on the cost of common stock capital indicate that research results confirm the existence of inverse relationship between conservatism and investment cons of common stock and this relationship is important statistically. The results of the study show that impact of asymmetric timeliness profits on the cost of common stock is more than the proportion of marked value to the book value.
Keywords
, asymmetric timeliness profit, ratio on of marked value to book value, cost of common stock capital.
@article{paperid:1025823,
author = {Salehi, Mahdi and Mahmood Hematfar and Pyman Khazaee},
title = {A Study of the Relationship between Conservatism and Capital Cost of Listed Companies: Some Iranian Evidences},
journal = {Australian Journal of Basic and Applied Sciences},
year = {2012},
volume = {6},
number = {2},
month = {February},
issn = {1991-8178},
pages = {1--8},
numpages = {7},
keywords = {asymmetric timeliness profit; ratio on of marked value to book value; cost of common
stock capital.},
}
%0 Journal Article
%T A Study of the Relationship between Conservatism and Capital Cost of Listed Companies: Some Iranian Evidences
%A Salehi, Mahdi
%A Mahmood Hematfar
%A Pyman Khazaee
%J Australian Journal of Basic and Applied Sciences
%@ 1991-8178
%D 2012
