Firm performance and cost of equity capital: the moderating role of narrative risk disclosure quality in Egypt

Abstract This paper aims to examine the moderating effect of the narrative risk disclosure quality on the association between firm performance and the cost of equity capital in the Egyptian setting. Manual content analysis and factorial principal component techniques are used to quantify the quality...

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Bibliographic Details
Main Authors: Tariq H. Ismail, Yousra R. Obiedallah
Format: Article
Language:English
Published: SpringerOpen 2022-10-01
Series:Future Business Journal
Subjects:
Online Access:https://doi.org/10.1186/s43093-022-00156-2