1
Master of Accounting, Northern Strategic Higher Education Institute, Rasht, Iran.
2
Associate Professor, Department of Accounting and Finance, Payam Noor University, Rasht, Iran.
3
Assistant Professor, Department of Accounting and Management, Northern Strategy Institute of Higher Education, Rasht, Iran.
Abstract
The main purpose of the current research is to investigate the effect of audit quality and profit quality on debt costs and equity. The statistical population of the research includes companies admitted to the Tehran Stock Exchange. Based on this, 137 companies were selected from the statistical population in the period from 2011 to 2014 by applying some restrictions and the relationships between research variables were analyzed using static pooled data and the generalized least squares method. The results of the hypothesis test show that many criteria related to the quality of profit are effective in reducing the cost of equity. Nevertheless, it seems that the quality of profit does not play a very important role in reducing the cost of debt of companies. On the other hand, the results of this study show that audit quality can be effective in reducing the cost of debt, but its effectiveness is weaker compared to the reducing effect and role it has on the cost of equity.
ghafari,M. , moshki mayavaghi,M. and yousefi,M. A. (2024). Investigating the effect of audit quality and profit quality on debt costs and equity. Journal of Accounting and Management Vision, 7(88), 307-332.
MLA
ghafari,M. , , moshki mayavaghi,M. , and yousefi,M. A. . "Investigating the effect of audit quality and profit quality on debt costs and equity", Journal of Accounting and Management Vision, 7, 88, 2024, 307-332.
HARVARD
ghafari M., moshki mayavaghi M., yousefi M. A. (2024). 'Investigating the effect of audit quality and profit quality on debt costs and equity', Journal of Accounting and Management Vision, 7(88), pp. 307-332.
CHICAGO
M. ghafari, M. moshki mayavaghi and M. A. yousefi, "Investigating the effect of audit quality and profit quality on debt costs and equity," Journal of Accounting and Management Vision, 7 88 (2024): 307-332,
VANCOUVER
ghafari M., moshki mayavaghi M., yousefi M. A. Investigating the effect of audit quality and profit quality on debt costs and equity. Journal of Accounting and Management Vision, 2024; 7(88): 307-332.
