دور الإفصاح الاختياري في الحد من حجب المعلومات الخاصة بتكلفة رأس المال : دراسة ميدانية على قطاع البنوك و مؤسسات الخدمات المالية المدرجة في بورصة فلسطين

Abstract EN

The main objective of the research was to identify the role of voluntary disclosure in limiting the concealment of information on the cost of capital.

The researcher relied on the analytical descriptive method.

He also used a questionnaire search tool, which was distributed after being evaluated and arbitrated by a number of specialists.

(80) employees and employees.

The study also found that the banking sector and the financial services listed on the Palestine Stock Exchange do not make the optional disclosure of the cost of capital.

The research also recommended that the Palestinian banks make optional disclosures because it reduces transaction costs and thus reduces the cost of capital.