دراسة و اختبار العلاقة بين قابلية القوائم المالية السنوية للقراءة و تكلفة التمويل في الشركات غير المالية المقيدة بالبورصة المصرية

الملخص EN

The primary objective of this research is to study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital.

to achieve the aim of the research an empirical study was conducted on a sample of non-financial firms Listed in the Egyptian Stock Exchange between 2016 and 2019.

the empirical study shows that an significant effect of the Readability of Annual Financial Reports on the cost of capital.