أثر التكلفة متباينة السلوك على تكلفة رأس المال: دراسة تطبيقية

Abstract

This study aimed to find out the relationship between Sticky cost and the cost of capital, both Equity and Debt. The researcher conducted an applied study on the industrial companies listed on the Egyptian Stock Exchange, through the application on 85 industrial companies with 680 observations in the period from 2014 to 2021. It has been mainly relied on some descriptive statistical tests, which are the arithmetic mean, standard deviation, highest value, and lowest value. The most important results of the study were as follows: There is a non-significant inverse relationship between the sticky cost and the cost of Equity, and the existence of a direct nonsignificant relationship between the sticky cost and the cost of Debt.