نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار حسابداری دانشگاه تهران
2 کارشناسی ارشد حسابداری دانشگاه تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Family firm is a special kind of firms and has a particular research field. There are unique features in disclosure and information asymmetry of family firms. Contribution of family owners in operation of the firm result effective monitoring of managers. Accordingly, agency cost reduces and family owners impose more potential expense by exposing more financial information. In other hand, family firms tend to decline the cost of capital for increasing the firm value by reducing the information asymmetry.
The objective of research is investigating the effect of family firms on information asymmetry and cost of capital. According to studing 103 firms during 94-84, there are not any significant effect between family firms and information asymmetry and cost of capital.
کلیدواژهها [English]
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