دور جودة التقارير المالية في تحديد تكلفة حقوق الملكية

Abstract EN

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 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