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Volume :23 Issue : 2 2016      Add To Cart                                                                    Download

Financial Reporting Quality and Cost of Equity

Auther : Nidal O. Zalloum

This study sheds light on the significance of financial reporting quality and its effect on the cost of equity for industrial and service companies listed on Amman Stock Exchange (ASE) for the period (2009-2012). Four variables are used to measure the financial reporting quality: the disclosure extent, the auditor opinion, the earnings management, and the accounting conservatism. Multiple regression analysis is employed to test the hypotheses of the study. The results reveal that the auditor opinion and the accounting conservatism have a negative effect on the cost of equity, whereas the earnings management has a positive effect on the cost of equity. Moreover, the study indicates that the disclosure extent has no effect on the cost of equity.

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Nov 19, 2019

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