The Impact of Accounting Factors on Earning Quality: A Case Study of Commercial Banks in Iraq

Imad Yousif Ahmed, Manal Sulieman Abughniem, Salih Zabar Aljuboury, Mohammad Abd Alaffo AlAdham

Abstract


This research has examined the impact of accounting factors (audit fees, ROA, EPS and debt ratio) on the earnings quality (EQ). The case was the commercial banks listed in Iraq stock exchange, for the period 2011-2015, and the sample was 15 commercial banks. We measured the EQ by using Richardson et al., (2003) model, and the main result were that audit fees, debt ratio, affect EQ, and also revealed that ROA and EPS have no effect on the EQ. 


Keywords


Earnings Quality; Audit Fees; ROA, EPS and Debt Ratio; Iraq Stock Exchange.

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References


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