أثر جودة الإفصاح المحاسبي على تخفيض تكلفة رأس المال

Abstract EN

Accounting disclosure is the presentation of information in the financial reports with the aim of connecting the results of economic events users in particular investors in order to help them make investment decisions.

Good accounting disclosure refers to the need to include financial reports all the information necessary to give the user of these reports true and clear image of the accounting unit.

Good accounting disclosure also plays an effective role in the functioning of the capital markets, where it may lead to the reduction of the uncertainty surrounding the investments, and investors to provide money for companies, thus increasing the volume and allocation of risk between the money market dealers, increase the liquidity of these markets, which is reflected in the increase in the value of the company and therefore a lower cost of capital to these companies.