期刊名称：International Journal of Econometrics and Financial Management
印刷版ISSN：2374-2011
电子版ISSN：2374-2038
出版年度：2015
卷号：3
期号：2
页码：57-63
DOI：10.12691/ijefm-3-2-2
语种：English
出版社：Science and Education Publishing
摘要：The objective of this paper is to highlight the interaction of the board with other internal governance mechanisms such as ownership structure, the quality of financial reporting and the cost of debt. The relationship between the ownership structure and the quality of financial information on the one hand and the other debt cost was well treated in the financial literature. Tests conducted on a sample of 28 Tunisian firms show that the ownership structure and the quality of financial information plays an important role in determining the characteristics of the cost of debt. The results also indicate that the cost of debt is related to factors from the board, the size of the company and the stock exchange listing.
关键词：corporate governance; board of directors; ownership structure; debt; tunisian firms
