Reducing Cost of Capital. Do Voluntary Disclosure and Accounting Conservatism Contribute?

Autor:	Muiz Abu Alia, Alaa Khaled AbuSarees
Rok vydání:	2023
Předmět:	Organizational Behavior and Human Resource Management Strategy and Management Business Management and Accounting (miscellaneous) Business and International Management
Zdroj:	FIIB Business Review. :231971452211457
ISSN:	2455-2658 2319-7145
DOI:	10.1177/23197145221145753
Popis:	Theoretically, accounting conservatism and voluntary disclosure may be used as means to reduce cost of equity. Supportive evidence has been provided by the majority of studies, especially in developed countries. We address this issue by focusing on an underdeveloped country with political instability. The impact of accounting conservatism and voluntary disclosure on cost of capital is estimated using the data belongs to all companies listed on the Palestine Exchange during the period from 2015 to 2019. The results confirm the negative influence of voluntary disclosure and accounting conservatism on cost of capital.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::9f85c5cd435b01c76d38567552140c79 https://doi.org/10.1177/23197145221145753 Zobrazit plný text záznamu