study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange.

Document Type : Original Article

Author

Accounting Department Faculty of Commerce Damnhour University Damnhour Egypt

Abstract

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.

Keywords