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Audit Committee’s Characteristics and the Cost of Debt

Author

Listed:
  • Santos Inês Borges

    (1 ISEG – Lisbon School of Economics & Management, Universidade de Lisboa, Portugal)

  • Pinto Inês

    (2 Advance/CSG, ISEG – Lisbon School of Economics & Management, Universidade de Lisboa, Portugal)

  • Morais Ana Isabel

    (3 Advance/CSG, ISEG – Lisbon School of Economics & Management, Universidade de Lisboa, Portugal)

Abstract

This paper examines the association between audit committee characteristics and the cost of debt, with the aim of gaining new insights on how this corporate governance mechanism contributes to the reduction of debt costs.

Suggested Citation

  • Santos Inês Borges & Pinto Inês & Morais Ana Isabel, 2023. "Audit Committee’s Characteristics and the Cost of Debt," Journal of Intercultural Management, Sciendo, vol. 15(1), pages 66-93, March.
    • Handle: RePEc:vrs:joinma:v:15:y:2023:i:1:p:66-93:n:1
    DOI: 10.2478/joim-2023-0003
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    References listed on IDEAS

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