THE RELATIONSHIP BETWEEN THE QUALITY OF EARNINGS AND VOLUNTARY DISCLOSURE

Mohammed Awad Abdullah; Prof. Dr. Muthana Rokan

THE RELATIONSHIP BETWEEN THE QUALITY OF EARNINGS AND VOLUNTARY DISCLOSURE

Authors

Mohammed Awad Abdullah Tikrit University College of Administration and Economics Department of Accounting Iraq / Tikrit
Prof. Dr. Muthana Rokan Tikrit University College of Administration and Economics Department of Accounting Iraq / Tikrit

Keywords:

profit quality, voluntary disclosure, profit continuity

Abstract

In this study, the results of the statistical analysis and hypothesis testing were extracted. It was found through the results of the hypothesis testing that there is a positive (direct) correlation with a significant significance between the quality of earning with optional disclosure in the two dimensions of non-financial measures and expected information.

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Published

2022-08-30

How to Cite

Mohammed Awad Abdullah, & Prof. Dr. Muthana Rokan. (2022). THE RELATIONSHIP BETWEEN THE QUALITY OF EARNINGS AND VOLUNTARY DISCLOSURE. World Economics and Finance Bulletin, 14, 33-40. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/1328