Chulalongkorn University Theses and Dissertations (Chula ETD)

Other Title (Parallel Title in Other Language of ETD)

ความหลากหลายทางเพศและประวัติการศึกษาของคณะกรรมการเป็นตัวกำหนดของต้นทุนของหนี้: มุมมองจากลำดับชั้นของผู้บริหารในภูมิทัศน์การเงินของไทย

Year (A.D.)

2023

Document Type

Independent Study

First Advisor

Narapong Srivisal

Faculty/College

Faculty of Commerce and Accountancy (คณะพาณิชยศาสตร์และการบัญชี)

Department (if any)

Department of Banking and Finance (ภาควิชาการธนาคารและการเงิน)

Degree Name

Master of Science

Degree Level

Master's Degree

Degree Discipline

Finance

DOI

10.58837/CHULA.IS.2023.343

Abstract

This study investigates the impact of board gender diversity, financial background, and educational diversity on the cost of debt for Thai listed companies, focusing on the SET50 firms from 2015-2016 and 2021-2022. Utilizing data from Refinitiv DataStream, SETSMART, and annual reports, this research examines whether the presence of women on boards, financial expertise, and diverse educational backgrounds influence borrowing costs. The findings reveal that female board members do not significantly impact the cost of debt, challenging common assumptions about gender diversity's financial benefits. In contrast, boards with directors possessing financial backgrounds, particularly those in chairman and executive management positions, are associated with higher borrowing costs. This suggests that overconfidence and risk-taking behavior among financially experienced executives in these influential roles elevate perceived risks. Educational diversity also does not significantly affect debt costs, indicating that other factors such as work experience and organizational culture may play more crucial roles. These insights highlight the complexity of board composition's influence on financial outcomes and underscore the importance of balanced governance practices in mitigating risks associated with financial expertise, especially among top-tier executives.

Other Abstract (Other language abstract of ETD)

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