| dc.description.abstract | This study investigates the influence of board of directors' characteristics on the
cost of capital in the context of Vietnam. With a focus on the unique corporate
governance landscape of Vietnamese firms, this research aims to provide
empirical evidence on how various attributes of the board, such as board size,
independence, diversity, and expertise, impact the cost of capital. The results of
this study, based on a sample of 363 Viet Nam companies, collect from financial
reports and annual reports during 2013 to 2021, show that the majority of the
board of directors’ characteristics have an important and significant effect on
the cost of equity capital, on the cost of debt and on the balanced average cost
of capital of the Vietnam companies. | en_US |
