Yamani, Amal; Hussainey, Khaled; Albitar, Khaldoon - In: International Journal of Accounting & Information Management 29 (2021) 4, pp. 528-551
Purpose: This study aims to investigate the impact of financial instrument disclosures under the International Financial Reporting Standard (IFRS) 7 on the cost of equity capital (COEC). Design/methodology/approach: The sample consists of 56 banks listed in the Gulf cooperation council (GCC)...