إطار مقترح لتحسين محددات جودة الأرباح و أثره على تكلفة رأس المال باستخدام منهجية النمذجة بالمعادلة البنائية : دراسة تطبيقية

Abstract EN

is one of the main factors through which it is possible to judge the accuracy of accounting information, and reduce its asymmetry, which in turn affects capital cost for the enterprise as a whole.

The research topic is summarized in an attempt to develop a Suggested framework that shows the relationship of each of the measures under study that affects Earnings Quality, in addition to the role of Earnings Quality in reducing the risks of asymmetry of information, as among the risks that can weaken the cost of capital is the phenomenon of Information Asymmetry, where the limited information is considered as a risk facing the organization called "information risk" and explaining the effect of this on the cost of capital for the enterprise as a whole.

The cost of capital varies according to the degree of risk associated with each of them.

The researcher considered the necessity of using structural Equation Modeling in order to determine the direct and indirect effects of the Latent variables under study, which are represented inEarnings Quality, and Asymmetry of information, and to show their impact on the Manifest variable, which is the cost of capital.