The Effect of IFRS Adoption on Earnings Quality and Cost of Equity \\ GP \\ DR \ Mahmoud El-Ghzaly ( 2018 - 2019 )
Material type: TextSeries: MANAGEMENT DISTINGUISHED PROJECTS 2018Publication details: Giza MSA 2018Description: 55 PageSubject(s): Online resources: Summary: 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 equityItem type | Current library | Call number | Status | Date due | Barcode | |
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Gradution Project | Centeral Library Soft Copy located on library Cataloge | GP158MGT2018ACC (Browse shelf(Opens below)) | Available | 81969 |
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
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