Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange

The purpose of the present study is to investigate the quality of accounting information and capital cost according to the adjusting role of financial and environmental characteristics in the Iran capital market in companies listed on the Tehran Stock Exchange. This research is included in the category of exploratory researches in terms of scientific value, depth, extreme limit of research, fundamental and the goal of the research, and it is in descriptive research category according to its research method. The statistical population is the companies listed on the Tehran Stock Exchange that have been listed on the Tehran Stock Exchange from ۲۰۰۹ to ۲۰۱۸. Based on the method of systematic elimination, ۱۲۰ companies listed on the Tehran Stock Exchange were selected as the statistical sample. In order to test the research hypotheses, at the first the independent and dependent variables of each year were calculated. Then, the econometric method of data integration and structural equations was used. Chav test was used to determine the appropriate method for estimating the regression model. In order to test the significance of the research hypotheses; the fixed effects method that was the result of the mentioned test, was used. In the next step, using structural equations, the relationship and intensity of correlation and relationships between variables were investigated. The results showed that the effect of audit quality, operational diversification and speed of capital structure amendment on pricing of accounting information quality has been confirmed....

Keywords:

Audit quality , Operational Diversification , Speed of Capital Structure Amendment , Capital Cost