Results 31 to 40 of about 785,697 (353)
Jurnal Akuntansi Indonesia, 2014 The aim of the research is to analyze tax avoidance behavior to cost of debt moderated by tax rates changes, on manufacturing company in Indonesia in 2008-2010. Panel data analysis is used in this research.
Nining Purwanti
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Assessment and Analysis of the Cost of Debt Changes after Domestic Russian Mergers and Acquisitions
Финансы: 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
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Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana
Cogent Business & Management, 2023 This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to
Ebenezer Nana Yeboah +3 more
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Does Risk Disclosure Affect Firm's Cost of Capital? [PDF]
International Journal of Management, Accounting and Economics, 2021 Risk disclosure refers to providing information to the user to inform of any opportunities or threats .Theoretically, disclosure mainly aims to reduce the information asymmetry as well as investor uncertainty, thereby indirectly lowering the equity cost.
Saeed Pakdelan +3 more
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Bank debt and market debt: an empirical analysis for Spanish firms [PDF]
, 2002 This paper examines the effect on the firm's banking cost of the issue of debt securities. We argue over the existence of a positive relationship between the issue of market debt and the reduction of firm's banking cost.
Casasola, María José +1 more
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Interactions between Corporate Governance, Bankruptcy Law and Firms Debt Financing: the Brazilian Case [PDF]
BAR: Brazilian Administration Review, 2008 This paper examines the relationship between corporate governance level and the bankruptcy law for such debt variables as firms’ cost of debt and amount (and variation) of debt. Our empirical results are consistent with the model's prediction.
Bruno Funchal +2 more
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The short term debt vs. long term debt puzzle: a model for the optimal mix [PDF]
, 2009 This paper argues that the existing finance literature is inadequate with respect to its coverage of capital structure of small and medium sized enterprises (SMEs).
A Burke +50 more
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Competition and the Cost of Debt [PDF]
SSRN Electronic Journal, 2011 This paper empirically investigates how the intensity of product market competition affects the cost of debt. Using a large sample of loans to publicly traded US manufacturing rms, I provide evidence that an intensication of product market competition among firms signicantly increases the cost of bank loans.
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SAGE 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
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Political Rights and the Cost of Debt [PDF]
SSRN Electronic Journal, 2008 Abstract We examine the impact of country-level political rights on the cost of debt for corporate bonds issued by firms incorporated in 39 countries. Similar to, but separate from, the relation for creditor rights, greater political rights are associated with lower yield spreads.
Yaxuan Qi, Lukas Roth, John K. Wald
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