%0 Journal Article
%T Examination of the impact of ownership structure and financial information quality on cost of debt of the listed companies in Tehran stock exchange
%A Afsaneh Gholizadeh
%J specialty journal of accounting and economics
%@ 2412-7418
%D 2016
%V 2
%N 3
%P 69-74
%X The goal of the study is to investigate the impact of ownership structure and financial information quality on cost of debt of the listed companies in Tehran stock exchange. The locative domain of the research is all listed companies in Tehran stock exchange, and time domain is during 2009 to 2013. In this study, ownership structure and financial information quality, and cost of debt are regarded as independent and dependent variables of the study, respectively. According to systematic omission method, 392 listed firms in Tehran stock exchange were selected as screened statistical population, and 79 firms were selected as the statistical population based on De Morgan table. The current investigation is a kind of descriptive-correlation researches, is quantitative research in terms of data nature, and is practical research based on the goal of the study. The results suggested that ownership structure has significant impact on cost of debt of the listed companies in Tehran stock exchange. As well, financial information quality significantly impacts cost of debt of those firms.
%U https://sciarena.com/article/examination-of-the-impact-of-ownership-structure-and-financial-information-quality-on-cost-of-debt-of-the-listed-companies-in-tehran-stock-exchange