Objective: To Analyze the Relationship Between the Accounting Disclosure of Integrated Business Reports and the Cost of Capital by Applying to (11) Firms listed in the Egyptian Stock Exchange. Design and Methodology: The Study Relied on the Approach of Content Analysis in the Examination of the Annual Reports of the Firms listed in the Egyptian Stock Market During the Period from (2014) to (2016), with a Total of( 33) Observations, in Order to Test the Hypothesis of the Research that Reflects the Relationship Between the Impact of Accounting Disclosure about Integrated Business Reports ,The Cost of Capital, and Asymmetry of Information, the Multiple Regression Method was Used to Analyze of the Results. Results and Recommendations: the Results of the Research Indicate that the Level of Accounting Disclosure for the Integrated Business Reports is Related to the Inverse Relationship Between the Cost of Capital, and the Information Asymmetries, Based on this, the Researcher Recommends Provide the Company's Integrated Business Report be Included in the Terms of Listing the Securities on the Egyptian Stock Exchange According to a Unified Report Issued by the Stock Exchange According to the Report of the International Council for Integrated Reporting (IIRC), Which Reflects Positively on Attracting Investors and Making Good Decisions for all Stakeholders. Authenticity and Addition: Analysis of the Relationship Between Accounting Disclosure of Integrated Business Reports and Cost of Capital, Asymmetry of Information and Attempts to Apply to Firms Listed in the Egyptian Stock Market. |
