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The Impact of Capital Structure on the Quality of Earnings of Industrial Companies Listed on the Iraq Stock Exchange | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 3, Issue 39, 2018, Pages 379-411 | ||
| Abstract | ||
| Abstract This study aimed to test the impact of capital structure on earnings quality in industrial companies listed on the Iraq Stock Exchange.The earnings quality has been measured by discretionary accruals depending (Dechow, et al., 1995) model, and to test the hypotheses of the study, multiple linear regression model was used . The results of the study showed an impact of capital structure (total liabilities to total assets, and owner equity to total assets) on the earnings quality of the industrial companies listed on the Iraq Stock Exchange measured by the discretionary accruals, an impact of control variables (Return On Assets) On earnings quality, and no impact of the control variables (size of company, return on equity, current ratio, sales growth) on earnings quality of the industrial companies listed on the Iraq Stock Exchange. | ||
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