Impact of Corporate Governance Quality on the Cost of Equity Capital: Evidence from Palestinian Firms

The Study examines the Impact of Corporate Governance Quality on the cost of equity capital of Palestinian listed firms over the period of (2010-2016) Corporate Governance Quality measured by examining the extent of compliance with corporate Governance " best Practices , cost of equity calculated using the capital asset pricing model "CAPM" approach . A total of 19 listed companies were investigated to analyze the relationship between the two variables for the period "2010-2016"Using regression technique, this study finds that corporate governance quality has a reducing effect on cost of equity capital. Keywords: Corporate governance quality, cost of capital, cost of equity , Palestine Exchange.