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Keywords: Cost of debt
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Journal Articles
The impact of disclosure quality on cost of debt – evidence from Vietnam
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–23.
Published: 15 December 2025
...Ly Thi Hai Tran; Thoa Thi Kim Tu; Kieu Thi Diem Nguyen; Ho Hoang Gia Bao Purpose This study revisits the causal effect of a firm’s disclosure quality on the cost of debt in an emerging market, Vietnam, where the regulations regarding corporate disclosure have been upgraded. Design/methodology...
Journal Articles
Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (3): 437–459.
Published: 17 February 2023
...Tamanna Dalwai; Ahmed Mohamed Habib; Syeeda Shafiya Mohammadi; Khaled Hussainey Purpose This study investigates the impact of managerial ability and auditor report readability on the cost of debt and corporate liquidity in Omani-listed industrial companies. Design/methodology/approach...
Journal Articles
The effects of industry expertise on cost of debt: an individual auditor-level analysis
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2017) 25 (3): 322–334.
Published: 11 September 2017
...Ying-Chieh Wang; Hua Wei Huang; Jeng-Ren Chiou; Yu Chieh Huang Purpose The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al., 2010) have only examined the relation...
