Browsing by Author "Ahmed Abdelaziz El Sabagh, Mohamed"

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    The Effect of IFRS Adoption on Earnings Quality and Cost of Equity
    (October University for Modern Sciences and Arts, 2019) Ahmed Abdelaziz El Sabagh, Mohamed; Mohamed Akram Magar, Youssef; Ezz El Din El Alfy, Bassem; Adel Eissa, Omar
    The current study examines the effect of IFRS adoption on earnings quality and cost of equity. A sample of 15 companies listed in EGX were used starting from 2005 till 2007. Three statistical techniques were used, which are descriptive analysis, person correlation and regression analysis. The results showed that there is a positive insignificant relationship between IFRS and earnings quality. In addition, there is a positive but insignificant relationship between IFRS and cost of Equity. Keywords: IFRS, Earnings quality, Cost of equity