... for shareholders, over a nine-year period, the authors test whether the new standard makes the financial analysts' forecasts more accurate and reduces the implied cost of equity capital. Findings The findings show that IFRS 8 partially improves the informational content of segment data, partially supporting...

...Hichem Khlif; Khaled Samaha; Islam Azzam Purpose – The purpose of this paper is to examine the effect of voluntary disclosure, ownership structure attributes and timely disclosure on cost of equity capital in the emerging Egyptian capital market. Design/methodology/approach – A content...