Abstract
The purpose of this study is to investigate the impact of CEO duality (CD) and business education (BUS_EDU) of small family business owners on the cost of debt (INT). This study used a survey design to collect data from the owners of unlisted small family business firms in India. The empirical analysis shows that CD and B_EDU decrease the cost of debt. In addition, gender plays a moderating role in the association between BUS_EDU and INT. Further, CD and B_EDU increase the chances of decreasing the cost of debt by 0.70% and 0.50%, respectively. The empirical results contribute to the literature on the impact of CD and B_EDU on the cost of debt. The empirical analysis may be helpful to academia to extend the studies on the impact of CD and B_EDU on the cost of debt.
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