Open AccessStudy of the effect of institutional ownership on accounting quality and cost of capital
Author(s) -
Reza Fallah
Publication year - 2021
Publication title -
propósitos y representaciones
Language(s) - English
Resource type - Journals
eISSN - 2310-4635
pISSN - 2307-7999
DOI - 10.20511/pyr2021.v9nspe2.1053
Subject(s) - cost of capital , accounting , business , quality (philosophy) , debt , accounting information system , capital (architecture) , historical cost , weighted average cost of capital , economics , monetary economics , finance , financial capital , capital formation , microeconomics , market economy , human capital , profit (economics) , philosophy , archaeology , epistemology , history
The test results of the research hypotheses showed that there is a significant relationship between institutional ownership and quality of accounting information and cost of capital debt, but institutional ownership has not been able to moderate the relationship between quality of accounting information and cost of capital debt.