The effect of financial reporting quality on the market value of companies listed in the Iraqi Stock Exchange | ||
| Journal Of AL-Turath University College | ||
| Article 1, Volume 0, Issue 20, November 2017, Pages 389-411 | ||
| Abstract | ||
| This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the company listed on the Iraqi Stock Exchange. 13 listed companies in the Iraqi Stock Exchange were considered in this study for the analysis for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the natural logarithm has been used to measure the market value. The finding of the paper was there is positive relationship between the FRQ and the market value. | ||
| Keywords | ||
| Financial reporting quality; Accounting quality | ||
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