The Methods of Measuring the Quality of Accounting Information: A Comparative Study

Abstract

This study aims to examine some of the different methods used in measuring the quality of accounting information, where these methods use different approaches and classified according to these approaches. Each approach consists of different methods, and each method gives different result to the quality of accounting information in order to find the most suitable method to measure the accounting information in the Iraqi environment. By using a time series from 2005 to 2016 for 7 industrial companies listed in the Iraqi stock market. The study found that both of Francis et al. (2004) model and Kormendi and Lipe (1997) model are suitable for the Iraqi environment.