Survey of the effect factors on capital cost in accepted firms in Tehran stock exchange

Application of the capital cost in capital budgeting, financial decisions and performance evaluation are the clearer evidence of the use of capital cost. this research investigates the effects such as size of the firm, type of industry, fixed assets/total assets ratio, quick ratio, total liabilities/equity ratio and net earnings growth on capital cost. Statistical sample of this research was 101 firms of seven industries. The results of this research showed that there is a meaningful relation between the net earnings growth, fixed assets/total assets ratio, total liabilities/equity ratio, type of industry and capital cost. The type of industry also has influence on capital cost and besides the change of constant value regression equation and change the slop of line. Finally, we investigates the synchronic effect of independent variables on capital cost. The result show that the variable of the size of firm and quick ratio are meaningful in the 95% level of confidence.