#3127. Independent director attention and the cost of equity capital

October 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript3510 $

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Journal’s subject area:
Finance;
Accounting;
Business, Management and Accounting (miscellaneous);
Places in the authors’ list:
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Abstract:
The article examines the relationship between the attention of independent directors and the cost of equity capital. The results show that firms that receive more attention from directors are associated with lower cost of equity. These firms also have higher quality accounting information.
Keywords:
board monitoring; cost of equity capital; director attention; independent director

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