Guidara, Achraf; Khlif, Hichem; Jarboui, Anis - In: Meditari Accountancy Research 22 (2014) 2, pp. 149-164
Purpose – The aim of this study is to investigate the effect of voluntary and timely disclosure on the cost of debt for …-financial companies for the period 2008-2011. A content analysis is used to measure the extent of voluntary disclosure. Timely disclosure … significantly associated with the cost of debt. In contrast, timely disclosure exerts a trivial effect on the cost of debt. When …