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The purpose of this study is to analyze the effects of corporate governance mechanisms on the cost of equity (COE) of Iranian and Iraqi nonfinancial companies listed in the Iran‐Iraq Stock Exchange. In order to achieve the purpose of the study all listed companies on the Iran‐Iraq Stock Exchange, was considered as population of the study during the period of 2012–2017 (137 Iranian listed companies and 34 Iraqi listed companies). In order to test the relationship between variables, the researchers used a set of statistics to estimate the multiple regression model appropriate to the study. Our results indicate a significant positive role for the board size and CEO tenure in reducing the COE. Finally, our results reveal a positive role in audit quality in reducing the COE in the Iranian context.
Faysal et al. (Fri,) studied this question.