Determinants the cost of Equity of A Field study in the Sample of industry companies in Masqat financial Market

	Determinants the cost of Equity of A Field study in the Sample of industry companies in Masqat financial Market
magazine of college Administration&Economics for economic &administration & financial studies
Article 1, Volume 482, Issue 27, 2018, Pages 129-149
Abstract
The study aimed to identify and test the determinants of cost of equity and appling it in growth market as sultanate of Oman launhed the study of the problem has been expressed a number of intellectual and practical questions using a data set of 25 firms listed on Muscat security Market; we used Capital Asset Pricing Model (CAPM) to calculate the cost of equity. Correlation and regression analysis were run to test the main effect of net earnings, retention of fund, time interest earned, gearing, fixed asset backing, long term debt, tax, Share market price on cost of equity. The results’ robustness is evidenced that share market price and times interest earned have significant impact on cost of equity. We also show that net earnings growth, retention of funds, financial leverage , fixed asset backing, long term debt and tax have no impact on cost of equity, Finally, This indicates that financial markets in sultanate of Oman are more volatile with respect to any information Keywords: Determinants of Cost of Equity, Capital Asset Pricing Model, Capital security market, Sultanate of Oman

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