أثر الدخل الشامل الآخر في تكلفة حقوق الملكية : الدور المعدل لجودة التدقيق (دراسة تطبيقية على القطاع الصناعي في الأردن)‎

الملخص EN

The study aimed at investigating the effect of other comprehensive income on cost of equity.

And to identify the effect of difference of other comprehensive income on cost of equity in relation to the difference of auditing quality of industrial facilities registered in Amman stock exchange.

To achieve the study goals, the panel data approach was used, which consisted of data of (33) industrial facilities for a specific period of time of the study (2011-2017).

The study concluded that there is appositive of other comprehensive income on cost of equity.

Furthermore, the study revealed that is no difference to the effect of other comprehensive income on cost of equity if auditing quality is different.

The study recommends that facilities should give more attention to the other comprehensive income activities which have a strong impact on cost of equity especially which related to investment decision.