The Effect of IFRS Adoption on Earnings Quality and Cost of Equity
No Thumbnail Available
Date
2019
Journal Title
Journal ISSN
Volume Title
Type
Other
Publisher
October University for Modern Sciences and Arts
Series Info
Doi
Scientific Journal Rankings
Abstract
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
Description
Keywords
October University for Modern Sciences and Arts, University of Modern Sciences and Arts, MSA University, جامعة أكتوبر للعلوم الحديثة والآداب, Earnings Quality
Citation
Copyright © 2019 MSA University. All Rights Reserved.