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Keywords: Board characteristics
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2015) 14 (1): 2–19.
Published: 09 February 2015
... regression (QReg) method as introduced by Koenker and Bassett (1978 , 1982); and to reconcile some conflicting findings in prior literature. Prior studies find that board characteristics of borrowers, a component of corporate governance, are important determinants of the cost of debt financing...
