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- W3132364213 abstract "This paper provides evidence that firms with female chief executive officer (FCEO) enjoy a lower interest cost of issuing debt. Results of this paper suggest that gender diversity in top-level management has a significant impact on cost of raising capital from external sources. I also investigate whether the reduction of cost of debt can be attributed to only because of having female CEO or because of earnings management/accounting conservatisms. My results confirm the argument that the inverse relation between female CEO and cost of debt is direct and not moderated by accounting conservatism. Since debt financing is an important source of external funding, the results have important implications on our understanding about the role of gender diversity on top-level management, more specifically for raising capital from external sources." @default.
- W3132364213 created "2021-03-01" @default.
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- W3132364213 date "2019-04-07" @default.
- W3132364213 modified "2023-09-23" @default.
- W3132364213 title "Does Female Representation in Top Management Affect Cost of Debt? A Study of Australian CEO Gender Perspective" @default.
- W3132364213 hasPublicationYear "2019" @default.
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