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- W4380048618 abstract "Purpose The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies. Design/methodology/approach Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021. Findings The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence. Originality/value This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt." @default.
- W4380048618 created "2023-06-10" @default.
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- W4380048618 date "2023-06-09" @default.
- W4380048618 modified "2023-10-04" @default.
- W4380048618 title "Greenhouse gas assurance, board diversity and cost of debt: a quantile approach" @default.
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- W4380048618 doi "https://doi.org/10.1108/emjb-10-2022-0190" @default.
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