Talbi, Dorra; Omri, Mohamed Ali - In: International Journal of Managerial and Financial Accounting 6 (2014) 2, pp. 167-174
The aim of this paper is to study the impact of voluntary information disclosure on cost of debt capital. Our survey has been achieved on a sample of 22 firms listed in the Tunis stock exchange over a period spanning from 1998 to 2004. The results confirm the existence of a negative and...