2019
DOI: 10.1504/ijmed.2019.10019000
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The impact of intellectual capital disclosure and corporate governance practices on the cost of finance: Tunisian evidence

Abstract: The purpose of this paper is to examine the effect of intellectual capital disclosure (ICD) and corporate governance practices on the cost of finance. The sample consists of 27 Tunisian listed companies over a five-year period (2010-2014). Results show that intellectual capital disclosure is negatively and significantly associated with the cost of debt (COD) and the cost of equity capital (COEC). In contrast, only some corporate governance mechanisms namely managerial ownership (MO) and ownership concentration… Show more

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