المؤلفون
الملخص
The research focused on the relationship between the earnings quality and the cost of the equity, As a relationship basis of good trade-off between financial decisions, and based on the balance between return and risk in a way that response of market more objective. In order to test the hypothesis has been measuring the quality of earnings through five attributes: Accruals quality, Discretionary Accruals, Earnings Persistence, Earnings Predictability, Earnings Smoothness. Search was applied to a sample of industrial and service Corporate of listed in the Iraq Stock Exchange for the period 2010-2014. Find high degree of risk under is shown by the attributes of earnings quality coefficients associated with the cost equity on the one hand, and beta coefficient on the other hand, and this is evidence of an increase of systematic risk faced by companies as a result of that risk is included, the added risk of the earnings quality.
الكلمات الرئيسة
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