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Keywords: Cost of debt
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Journal Articles
Investigating tax risk’s influence on tax avoidance and debt costs: evidence from France
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (2): 321–336.
Published: 20 June 2024
...Mouna Guedrib; Zeineb Hamdi Purpose This paper aims to examine the impact of tax avoidance on the cost of debt. It also investigates the effect of tax risk on the relationship between tax avoidance and the cost of debt. Design/methodology/approach Two hypotheses are tested on a sample...
Journal Articles
The cost of debt and political institutions: the influence of corruption
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2024) 31 (1): 44–62.
Published: 20 October 2022
...Chwee-Ming Tee; Teng-Tenk Melissa Teoh Purpose This cross-border study’s main purpose is to examine whether there is a significant association between political institutions and the cost of debt. In addition, it also investigates whether this association is moderated by the country’s corruption...
