The Effect of IFRS Adoption on Earnings Quality and Cost of Equity \\ GP \\ DR \ Mahmoud El-Ghzaly ( 2018 - 2019 )
Mohamed Ahmed Abdelaziz El Sabagh 154055
creator
Youssef Mohamed Akram Magar 151047
BassemEzz El Din El Alfy 154041
Omar Adel Eissa 150089
text
xxu
Giza
MSA
2018
monographic
eng
55 Page
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
Accounting
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