... participants. Originality/value This research extends prior studies by integrating behavioral finance perspectives into the governance–cost of debt nexus and by highlighting the moderating role of investor sentiment in shaping creditor responses to insider CEO appointments. Insider CEO Cost of debt...

...Iman Harymawan; Mohammad Nasih; Yani Permatasari; Adib Minanurohman; Grantley Taylor Purpose The purpose of this study is to examine the relationship between insider CEOs and the cost of debt (COD). Design/methodology/approach This study uses the ordinary least squares regression method...

...Baban Eulaiwi; Al-Hadi Ahmed Al-Hadi; Lien Duong; Brian Perrin; Grantley Taylor Purpose This study aims to investigate the relation between firms’ use of related party transactions (RPTs) and cost of debt (COD) in Gulf Cooperation Council (GCC) countries. Design/methodology/approach...

.... This study further examines the effect of fair value hierarchy inputs, valuer types and the quality of fair value measurement-related disclosure on the information usefulness of changes in fair value. Design/methodology/approach This paper performs a panel regression on the cost of debt capital...

...Samuel Jebaraj Benjamin; Pallab Biswas Purpose This study aims to examine whether CEO duality affects the association between board gender composition, dividend policy and cost of debt (COD). Design/methodology/approach The S&P 1500 firms’ data for this study were collected from...