Quarterly Journal of New Approaches
in Industrial Engineering and Management
Volume 3, Issue 4 (3-2026)
2026, 3(4): 1-8 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Hasandoost E, Abdi J. The Impact of Cost of Capital on Earnings Sustainability of Companies Listed on the Tehran Stock Exchange. Quarterly Journal of New Approaches in Industrial Engineering and Management 2026; 3 (4) :1-8
URL: http://iem-science.ir/article-1-216-en.html
URL: http://iem-science.ir/article-1-216-en.html
Department of Management, Sari Branch, Islamic Azad University, Sari, Iran
Abstract: (160 Views)
The objective of this study is to examine the effect of the cost of capital on the earnings sustainability of companies listed on the Tehran Stock Exchange. The research is applied in purpose and descriptive-analytical in method. Using library and internet-based studies, the relevant variables were investigated. The statistical population consists of all companies listed on the Tehran Stock Exchange that were active during the years 2014 to 2023 (1393–1402 in the Iranian calendar). To determine the appropriate sample size, a systematic elimination method with sampling restrictions was employed, resulting in the selection of 145 companies. All analyses were conducted in EViews software using panel regression tests. The results indicate that the cost of capital has a positive and significant effect on the earnings sustainability of companies listed on the Tehran Stock Exchange.
Type of Study: Research |
Subject:
Special
Received: 2026/01/6 | Accepted: 2026/03/19 | Published: 2026/03/19
Received: 2026/01/6 | Accepted: 2026/03/19 | Published: 2026/03/19
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |