An-Najah Researchers Explore the Role of Accounting Conservatism in Mitigating Information Asymmetry and Cost of Capital
Dr. Muiz Abu Alia, from the Faculty of Business and Communication at An-Najah National University, in collaboration with Yazan Mashaqi, Bahaa Al-Mashni, and Dania Mazid—students from the Research Seminar course in the Accounting Program—has published a groundbreaking study titled "The Moderating Effect of Accounting Conservatism on the Relationship Between Information Asymmetry and Cost of Capital: An Empirical Study on the Industrial Companies Listed on the GCC Markets."
This research was published in the AAU Journal of Business and Law, a prestigious peer-reviewed journal indexed in the internationally renowned EBSCO database.
The study offers an empirical examination of how accounting conservatism influences the relationship between information asymmetry and the cost of capital for industrial companies listed on the Gulf Cooperation Council (GCC) stock exchanges during the period 2015–2021.
This milestone underscores An-Najah National University’s unwavering dedication to advancing scientific research and equipping students with robust research capabilities.
For more details on the research, visit:
https://doi.org/10.51958/aaujbl2024v8i1p78
