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Corporate Inertia and Cost of Equity Capital | ||
| Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies) | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 07 آبان 1402 | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2023.357621.675760 | ||
| نویسندگان | ||
| Esmaeil Abdi1؛ Mehdi Safari Gerayli* 2؛ yasser rezaei pitenoei3 | ||
| 1Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran | ||
| 2Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran. | ||
| 3Assistant Professor of Accounting, University of Guilan, Rasht, Iran. | ||
| چکیده | ||
| Inertia appears in organizations in different forms, including suppression of valuable information in the organization, inflexible rules, excessive commitment to the organization, etc. Hence, the purpose of this study is to empirically analyze whether and how firms' inertia affects the cost of equity capital in Iranian emerging capital market. In the present study, we use meta-synthesis, Delphi analysis and finally questionnaire design to measure the corporate inertia. The mentioned questionnaire was sent to the managers of the sample companies, and finally 138 questionnaires were completed and returned and included in the statistical analysis. To measure cost of equity capital, we use three proxies including the O’Hanlon and Steele (2000) Model (OSM), CAPM and Industry-Adjusted Earnings-to-Stock Price Ratio (IndEP).The results show that corporate inertia has a positive and significant effect on cost of equity capital | ||
| کلیدواژه‌ها | ||
| Corporate Inertia؛ Cost of Equity؛ Meta-synthesis | ||
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آمار تعداد مشاهده مقاله: 177 |
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