...Habiba Ladhari; Faten Lakhal; Mhamed Ben Slimane Purpose The purpose of this paper is to investigate the relationship between tax avoidance and the cost of debt and the moderating roles of financial constraints and information asymmetry. It also examines a potential nonlinear effect of tax...

...). This suggests that the OLS finding of an insignificant coefficient is driven by firms in the highest quantile. More importantly, this offers a potential explanation for the inconclusive findings in the literature. Our findings suggest that the cost of debt is positively associated with board size for firms...

... – Using a sample of ASX 200-indexed listed companies, the paper finds that the cost of capital, including the cost of debt and the cost of equity, will increase for emissions-liable companies. Results also show that the cost of debt is positively correlated with a company’s emission intensity. However...