The purpose of this study is to examine the moderating role of institutional ownership in relation to accounting information quality and cost of capital. The purpose of this study is applied and is a correlational methodology. The statistical population of the study is the listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 122 companies were selected as the sample of the study and its period is between 2013 and 2016. The method used for data collection was library and multivariate regression was used to test the research hypotheses. The results showed. Institutional ownership affects the relationship between the quality of accounting information and the cost of capital. This research will help managers develop effective policies on corporate volatility that are needed to achieve a better long-term capital structure.
shamshiri,A. , jafari,M. and shafiee,S. (2019). The moderating role of institutional ownership in relation to accounting information quality and cost of capital. Journal of Accounting and Management Vision, 2(14), 31-41.
MLA
shamshiri,A. , , jafari,M. , and shafiee,S. . "The moderating role of institutional ownership in relation to accounting information quality and cost of capital", Journal of Accounting and Management Vision, 2, 14, 2019, 31-41.
HARVARD
shamshiri A., jafari M., shafiee S. (2019). 'The moderating role of institutional ownership in relation to accounting information quality and cost of capital', Journal of Accounting and Management Vision, 2(14), pp. 31-41.
CHICAGO
A. shamshiri, M. jafari and S. shafiee, "The moderating role of institutional ownership in relation to accounting information quality and cost of capital," Journal of Accounting and Management Vision, 2 14 (2019): 31-41,
VANCOUVER
shamshiri A., jafari M., shafiee S. The moderating role of institutional ownership in relation to accounting information quality and cost of capital. Journal of Accounting and Management Vision, 2019; 2(14): 31-41.
