The present study examined the effect of corporate governance level on the earnings transparency and the cost of capital . Population in this study are listed companies in Tehran Stock Exchange The use of targeted sampling of 107 companies among them is selected as the research sample . . Jark test results - to show that the distribution of the dependent variable is not normal . To normalize the data was used by Johnson . In order to test the hypothesis of the research of the regression model is used to Enter . The first hypothesis research is that the :if corporate governance level is higher ، the earnings transparency more.the asecond hypothesis of research : if corporate governance level is higher ، cost of capital is lower . The results of the regression model shown if corporate governance level is higher ، earnings transparency is higher and cost of capital is lower .
Vakilifard,H R . (2015). The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange. Accounting and Auditing Research, 7(26), 46-57. doi: 10.22034/iaar.2015.103905
MLA
Vakilifard,H R . "The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange", Accounting and Auditing Research, 7, 26, 2015, 46-57. doi: 10.22034/iaar.2015.103905
HARVARD
Vakilifard H R. (2015). 'The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange', Accounting and Auditing Research, 7(26), pp. 46-57. doi: 10.22034/iaar.2015.103905
CHICAGO
H R Vakilifard, "The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange," Accounting and Auditing Research, 7 26 (2015): 46-57, doi: 10.22034/iaar.2015.103905
VANCOUVER
Vakilifard H R. The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange. Accounting and Auditing Research. 2015;7(26):46-57 (In Persian). doi: 10.22034/iaar.2015.103905
