Ahmed Abdelaziz El Sabagh, MohamedMohamed Akram Magar, YoussefEzz El Din El Alfy, BassemAdel Eissa, Omar2019-10-172019-10-172019Copyright © 2019 MSA University. All Rights Reserved.https://t.ly/m751gThe 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 equityenOctober University for Modern Sciences and ArtsUniversity of Modern Sciences and ArtsMSA Universityجامعة أكتوبر للعلوم الحديثة والآدابEarnings QualityOther