The effect Value Relevance of interim financial information on the cost of financing “An applied study on companies listed in the Egyptian Stock Exchange”

Document Type : Original Article

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Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

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.

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