أثر جودة الإفصاح المحاسبي على تخفيض تكلفة رأس المال
Other Title(s)
The impact of the accounting disclosure quality to reduce the cost of capital
Author
Source
Issue
Vol. 8, Issue 1 (31 Mar. 2018), pp.374-395, 22 p.
Publisher
Publication Date
2018-03-31
Country of Publication
Algeria
No. of Pages
22
Main Subjects
Financial and Accounting Sciences
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.
American Psychological Association (APA)
مناعي، حكيمة. 2018. أثر جودة الإفصاح المحاسبي على تخفيض تكلفة رأس المال. مجلة الاقتصاد الصناعي،مج. 8، ع. 1، ص ص. 374-395.
https://search.emarefa.net/detail/BIM-960832
Modern Language Association (MLA)
مناعي، حكيمة. أثر جودة الإفصاح المحاسبي على تخفيض تكلفة رأس المال. مجلة الاقتصاد الصناعي مج. 8، ع. 1 (آذار 2018)، ص ص. 374-395.
https://search.emarefa.net/detail/BIM-960832
American Medical Association (AMA)
مناعي، حكيمة. أثر جودة الإفصاح المحاسبي على تخفيض تكلفة رأس المال. مجلة الاقتصاد الصناعي. 2018. مج. 8، ع. 1، ص ص. 374-395.
https://search.emarefa.net/detail/BIM-960832
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-960832