Audit Committee Chair’s Geographic Distance and Cost of Equity Capital

Using a sample of A-share listed companies in China for the period of 2007-2018, this paper empirically tests the impact of the geographical distance of the audit committee chair (ACC) on the company’s cost of equity capital. The study found that there is a significant positive correlation between t...

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Bibliographic Details

Published in:	E3S Web of Conferences
Main Authors:	Shi Yu, Lin Rongyu, Hao Duoduo
Format:	Article
Language:	English
Published:	EDP Sciences 2023-01-01
Subjects:	audit committee chair geographic distance cost of equity capital regulatory strength
Online Access:	https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/46/e3sconf_icmsem2023_05002.pdf