Boujelbene, Mohamed Ali; Affes, Habib - In: Journal of economics, finance & administrative science 18 (2013) 34, pp. 45-53
The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of Equity capital. The empirical research is based on companies listed in the French SBF 120 stock market index. The findings confirm our hypotheses that stipulate the existence of a...
