Document Type : Original Article

Authors

• Amirhasan Susaraie ¹
• Marzeyeh Zabihi ²
• Khadijeh Tahmasbi Yasavoli ³

¹ University of Applied Science & Technology,Gonbad Kavoos2 Center, Gonbad Kavoos, Golestan,Iran

² Department of Accounting and Management, Babol Branch, Islamic Azad University, Babol, Iran

³ Department of Accounting and Management, Ali Abad katoul Branch, Islamic Azad University, Ali Abad Katoul, Iran

Abstract

The object of this study is to examine the influence of profit quality on wage cost of shareholders based on comparative approaches of high profit quality and low profit quality on accepted company is Tehran stock exchange. in order to achieve research targets ,we have used of 50companies information in which has been accepted in Tehran stock exchange on 8yeras duration(2002-2009)we have used of compound regression analysis on examining the relation among study variables and we have tested the influence of profit quality on earning cost of shareholders by figurative variable. Based on findings, we indicate by increasing profit quality of accepted companies in Tehran stock exchange, the shareholders’ wage cost decreases. The result showed profit quality is influential on decreasing and or increasing shareholders earning cost.

Keywords

• Investment cost
• Earning high quality
• Earning low quality