...Cemil Kuzey; Amal Hamrouni; Ali Uyar; Abdullah S. Karaman Purpose This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether governance mechanisms moderate this relationship...

...Ahmed Aboud; Baba Haruna; Ahmed Diab Purpose This paper aims to examine the association between income smoothing and the cost of debt in two different countries, namely, the UK and Nigeria. Design/methodology/approach The authors used a sample from listed firms in the UK and Nigeria during...

... on TC financing are the cost of debt (CoD) and stock liquidity. This study’s findings suggest that transparent companies have a lower CoD and higher stock liquidity. This helps these companies to be more financially flexible and eventually less dependent on expensive TC financing. Originality/value...

... provides to firms. This study aims to examine whether IR is associated with cost of debt and whether IR moderates the relationship between financial reporting quality and cost of debt. Design/methodology/approach Based on insights drawn from information asymmetry and agency theories, the authors...

...Syou-Ching Lai; Yuh-Shin Lin; Yi-Hung Lin; Hua-Wei Huang Purpose – This paper aims to examine the relation between the cost of debt and the adoption of eXtensible Business Reporting Language (XBRL). Design/methodology/approach – The financial data are obtained from the Compustat database...