The impact of Risk Premium on the relationship between Financial Reporting Quality and Cost of Debt "An Applied Study on listed Companies on Egyptian Stock Exchange"

Abstract

The aim of the study is to test the impact of the RP on the relationship between the FRQ and the CD, and in order to reach this aim, the study is divided into five chapters. The first chapter dealt with the framework of the whole study, introduction, research problem and gap, research objectives, research model, research hypotheses, research methodology, research limitation, research contribution, and finally research outline. The second chapter discussed theoretical background of the variables of the study (FRQ, CD, and RP) in addition to their concepts, measuring, and importance….etc…. Chapter three focuses on prior studies and literature review of the relationship between the FRQ and the CD, in addition to the literature of the relationship between the CD and the RP. In this chapter, the contribution to the literature was stated as well. Chapter four concerned with the development of the hypotheses, variables description, the sample characteristics (sample size and period), and data analysis where the statistical methods are used to test the validity of the hypotheses.