Khlif, Hichem; Samaha, Khaled; Azzam, Islam - In: Journal of Applied Accounting Research 16 (2015) 1, pp. 28-57
Purpose – The purpose of this paper is to examine the effect of voluntary disclosure, ownership structure attributes and timely disclosure on cost of equity capital in the emerging Egyptian capital market. Design/methodology/approach – A content analysis of annual reports is used to measure...