أثر المقدرة التقييمية للمعلومات المالية المرحلية على تكلفة التمويل : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

الملخص EN

The research aimed to study and test the impact of the Value Relevance of the interim financial information on the cost of financing - an applied study on companies listed in the Egyptian Stock Exchange.

The study was based on a sample of 69 non-financial companies, during the period from 2015 to 2017.

The number of views reached 828 quarterly views.

The results of the study showed that there is a negative significant impact of statistical significance on the the Value Relevance of the interim financial information on the cost of financing, both of which are financing by ownership and financing by borrowing for companies listed on the Egyptian Stock Exchange, and also there is a negative impact on the cost of financing, both of which are financing by ownership and financing by borrowing for companies listed on the Egyptian Stock Exchange.

The impact of the Value Relevance of the interim financial information, the cost of financing, in its two parts, equity financing and borrowing financing for companies listed on the Egyptian Stock Exchange varies according to the size of the company.