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
Hamid Reza 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
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
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. doi: 10.22034/iaar.2015.103905
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