Moderating Effect of Voluntary Disclosure Quality on The Relationship Between Earnings Management and Cost of Capital
Maher Azzam Ghaleb Al-Qadi,
Mohamad Ali Abdul-Hamid,
Saidatunur Fauzi Saidin
Abstract:Earnings management is one of the most important issues that determines the financial position of the companies. However, the method that influences the expectations of investors are the firms that need to be credible, transparent, and more informative about their activities, because when the firms' stocks have more liquid, the ability to attract investors will increase and it will obtain the necessary funds for their various activities. Therefore, this study investigates the moderating effect of voluntary dis… Show more
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