..., including H&T as one of the industry groups. Hence, all data for these industries were retrieved from the Eikon database. For our analysis, we consider multilevel modelling for longitudinal data. Findings Overall, the empirical findings reveal that the cost of debt is lower for companies that have...

... significant attention from academic literature. Under the lens of agency theory, this study aims to investigate the impact of the quality of ethical codes on the cost of debt. Design/methodology/approach A scoring model was used to assess the quality of ethical codes across 110 listed firms within the S...

...Jia Liao; Yun Zhan; Kangbo Liu Purpose This study investigates the impact of customer stability on the cost of debt and the moderating effect of environmental uncertainty on the above relationship. Design/methodology/approach An empirical analysis based on the ordinary least squares (OLS...

..., may reduce the cost of debt financing. This study aims to investigate whether or not CSR disclosure reduces the cost of debt within the French context. It addresses the following research question: RQ1. Does the extent of the ESG information that is disclosed by French companies affect...