TY  - JOUR
T1  - The Impact of Voluntary Disclosure and Accounting Earnings Quality on the
Company Value in Listed of Iraqi Companies
AU - Aljawaheri, Bushra Abdul Wahab AU - Shrshab, Haider Mohamed 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 2
SP  - 623
EP  - 628
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.623.628
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.623.628
KW  - Voluntary disclosure
KW  -accounting earnings quality
KW  -company value
KW  -Iraqi companies
KW  -stock
exchange
KW  -financial leverage
AB  - This study aimed to exam the impact of voluntary disclosure and accounting earnings quality on
company value of listed companies in Iraqi Stock Exchange. The study methodology was a pooled data
collected from the Iraqi Stock Exchange for the period from 2009-2015. The study sample is 17 listed banks using
SPSS. The study independent variables are voluntary disclosure and accounting earnings quality. The
dependent variable is company value which was measured using Tobin’s Q. The study also utilized (size, age,
financial leverage, return on stockholders and market value to book of share) as control variables in order to
help measuring the relationship among voluntary disclosure, accounting earnings quality and company value.
The results of the study indicated that there is significant impact for voluntary disclosure and accounting
earnings quality on company value. By testing the impact of voluntary disclosure the study recommends
adopting a full reviewing on measuring of voluntary disclosure to increase the company value from users in
Iraqi Stock Exchange. In addition, higher level of voluntary disclosure provides future information and risk
indicators voluntarily.
ER  -