مروری جامع بر رویکردهای تبیین مدل هزینه حقوق صاحبان سهام در پژوهش‎های مالی

AmirHosseini, Z. and Ghobadi, M. (2010). Test of explain Power the conditional model of downside capital assets pricing (CD-CAPM) to predict the expected risk and expected rate of return. Journal of Financial Engineering and Portfolio Management, 2 (5) , 83-103. (in Persian)

Arabmazaryazdi, M. and Taleban, S. M. (2009). Financial reporting quality, information risk and cost of capital. Empirical Studies in Financial Accounting, 6 (21): 1-30. (in Persian)

Badri, A. , and Ghahramani, M. A. (2012). Income smoothing and cost of equity: Evidence from Tehran Stock Exchange. Empirical Studies in Financial Accounting, 9 (35): 23-47. (in Persian)

Banimahd, B. , Yaghoubnejad, A. and Vahidikia, E. (2015). Product market power and cost of equity. The Financial Accounting and Auditing Researches, 7 (26): 107-118. (in Persian)

Blue, GH. and Rahmanimehr, M. (2013). Cost of equity and earnings transparency. Journal of Empirical Research in Accounting, 2 (4): 59-80. (in Persian)

Botosan, C. A. , and Plumlee, M. A. (2005). Assessing alternative proxies for the expected risk premium. The accounting review, 80 (1): 21-53.

Chen, L. H. (2013). Income smoothing, information uncertainty, stock returns, and cost of equity. Review of Pacific Basin Financial Markets and Policies, 16 (03) , 1350020.

Easton, P. D. (2004). PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review, 79 (1): 73-95.

Gebhardt, W. R. , C. M. C. Lee, and B. Swaminathan. 2001. Toward an implied cost of capital. Journal of Accounting Research, 39: 135-176.

Gode D. , Mohanram P. , (2003). Inferring the cost of capital using the Ohloson-Juettner model. Review of Accounting Studies, 8: 399-431.

Hail, L. (2002). The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. European Accounting Review, 11 (4): 741-773.

Hajiha, Z. and Sarfaraz, B. (2014). The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange. Journal of Empirical Research in Accounting, 4 (2): 105-123. (in Persian)

Hasasyeganeh, Y. , Salimi, M. J. and Mahmoudi, M. (2015). Audit Quality Attributes, Client Size and Cost of Equity Capita. Journal of Securities Exchange, 8 (31): 113-140. (in Persian)

Hezbi, H and Salehi, A. k. (2016). Comparison of the explanatory power of the Carhart four-factor model and the Fama-French five-factor model in predicting of expected stock return. Journal of Financial Engineering and Portfolio Management, N (28). (in Persian)

Karami, Gh. , Hoseini, S. A. and Rezvanifard, S. (2013). Investigating the Relationship between Disclosure Level and equity cost in Tehran Stock Exchange Listed Companies Journal of Securities Exchange, 6 (21): 47-71. (in Persian)

Kaviani, M. , Fakhrhoseini, S. F. , Montazeri, A. and Yazdani, R. (2016). Special Issues in Finance, Tehran: Arvan. (in Persian)

Kim, O. (2011). The impact of cross-listing on the cost of equity capital: the case of American Depository Receipts (ADRs) and Global Depository Receipts (GDRs). University of Melbourne, Department of Accounting and Business Information Systems. ‏

Lee, C. M. , Ng, D. , and Swaminathan, B. (2003). The cross-section of international cost of capital. Cornell University, New York. Mimeo.

Mashayekhi, B. and Farhadi, S. (2015). The Effect of Firm Size on the Relation Between Disclosure Quality and Cost of Equity Interest of Listed Companies in Tehran Stock Exchange. Management Accounting, 6 (4): 101-115. (in Persian)

Mehrani, S. , Karami, GH. , Sasani, A. and Eskandari, GH. (2013).  The Relationship Between Cost of Equity and Earning Quality: Listed Companies in TSE (Under Comparative Approach According to High Earning and Low Earning Quality of Corporations) . Journal of Audit Science, 13 (50): 1-23. (in Persian)

Moradzadehfard, M. , Adili, M. and Ebrahimian, S. J. (2012).. Audit Quality, Earnings Quality and Cost of Equity. The Financial Accounting and Auditing Researches, 4 (14): 91-110. (in Persian)

Munteanu, L. (2011). Cost of equity, financial information disclosure, and IFRS adoption: A literature review. Internal Auditing and Risk Management, 24 (4): 67-80. ‏

Munteanu, L. (2011). Cost of equity, financial information disclosure, and IFRS adoption: A literature review. Internal Auditing & Risk Management, 6 (4): 67-80

Ohlson J. , Juettner-Nauroth B. (2003). Expected EPS and EPS growth as determinants of value, Review of Accounting Studies, 10 (2): 349-365.

Rahmani, A. and Arefmanesh, Z. (2012). Intellectual Capital and its Relation with Cost of Equity. Journal of Empirical Research in Accounting, 2 (2): 1-18. (in Persian)

Rasaeian, A. and Hoseini, V. (2008). The Relationship between Accruals Quality and Cost of Capital in Iran. Journal of the Accounting and Auditing Review, 15 (4): 67-82. (in Persian)

Saghafi, A. , Rahmani, A. and MotamediFazel, M. (2012). Cost of Equity Capital and Accounting-based Drivers of Risk. Journal of Accounting Knowledge, 1 (2): 9-32. (in Persian)

Saghafi, A. and Blue, GH. (2009). Cost of Equity and Earnings Attributes. Journal of Accounting and Auditing Researches, 1 (2): 4-29. (in Persian)

Taheri, A. (2013). Investigate the Relationship Between Fundamental Variables in the Performance Evaluation of Firms Listed in Tehran Stock Exchange. MSc. Thesis. Islamic Azad University, Abhar branch. (in Persian)

Tehrani, R. , Goudarzi, M. and Moradi, H. (2009). Risk and Return: Test of Consumption Based Capital Asset Pricing Model (CCAPM) Versus Traditional Capital Asset Pricing Model (CAPM) in Tehran Exchange Market. Journal of Economic Research, 43 (4): 61-82. (in Persian)

Tehrani, R. and Tajik, M. M. (2009). Calculate cost of capital using market models. 7th International Management Conference, Tehran. (in Persian)

Witmer, J. , and Zorn, L. (2007). Estimating and comparing the implied cost of equity for canadian and us firms. Bank of Canada.