Results 1 to 10 of about 23,348 (266)

Assessment and Analysis of the Cost of Debt Changes after Domestic Russian Mergers and Acquisitions

open access: yesФинансы: теория и практика, 2019
The study analyzes the impact of domestic Russian mergers and acquisitions on the cost of debt for companies involved in deals. The author systematized the existing findings in this area in developed and emerging markets. The methodology developed by the
V. B. Mikhal’chuk
doaj   +1 more source

Optimal Book-Value Debt Ratio

open access: yesSAGE Open, 2021
When a firm has a target capital structure, it is usually in a book-value term rather than a market-value one as normally assumed in standard finance textbooks.
Piyapas Tharavanij
doaj   +1 more source

The cost of debt capital revisited [PDF]

open access: yesBusiness Research, 2012
AbstractWe propose a method to estimate the cost of debt in a continuous-time framework with an infinite time horizon. The approach builds on the class of well-known earnings before interest and taxes (EBIT)-based models. It extends other approaches based on option-pricing theory with a finite one-period horizon.
openaire   +2 more sources

Research on differential game strategy of debt restructuring supported by government.

open access: yesPLoS ONE, 2023
This paper studies the debt restructuring equilibrium decision problem composed of creditors and debt enterprises with the participation of the government and asset management companies. With the differential game, the dynamic optimization models of debt
Danyu Zhao, Li Song, Liangliang Han
doaj   +2 more sources

The cost of debt in South Africa: A reassessment of commonly used control variables

open access: yesJournal of Economic and Financial Sciences
Orientation: The cost of debt (COD) is incorporated into the weighted average cost of capital, which is used in valuations, capital budgeting and costing applications.
Anet Boshoff-Knoetze   +2 more
doaj   +1 more source

Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [PDF]

open access: yesمجله دانش حسابداری, 2012
This study examines the relationship between cash flows management and cost of debt. Operating cash flow is divided into two categories as managed and unmanaged cash flows.
Rezvan Hejazi   +2 more
doaj   +1 more source

Firm life cycle and cost of debt [PDF]

open access: yesJournal of Banking & Finance, 2020
This paper examines the relation between the corporate life cycle and lending spreads. Using a sample of 20,307 firm-loan observations spanning 5,076 publicly traded U.S. firms, we find that mature firms pay lower lending spreads. This reduction is incremental to the variation explained by financial controls that may have previously been thought to ...
Abu Amin   +4 more
openaire   +1 more source

COVID-19, Accruals Quality and Cost of Debt [PDF]

open access: yesمطالعات تجربی حسابداری مالی
The accounting information quality and its relationship with financing decision-making is one of the important issues that attract interest from researchers.
Abbas Aflatooni   +2 more
doaj   +1 more source

The Impact of Financial Liberalization, Political Connection and Audit Quality on the Cost of Debt

open access: yesInternational Journal of Financial Studies
We study the effect of financial liberalization, political connections, audit quality and the interaction of these factors on the cost of debt using a dataset for Vietnam for the period 2007–2024.
Ben Le   +3 more
doaj   +1 more source

CSR Disclosures, CSR Awards and Corporate Governance as Determinants of the Cost of Debt: Evidence from Malaysia

open access: yesInternational Journal of Financial Studies, 2022
The current study examines the relationship between corporate social responsibility (CSR) disclosures, media announcements of CSR awards and a firm’s cost of debt in Malaysia.
Shyamala Dhoraisingam Samuel   +2 more
doaj   +1 more source

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