Results 31 to 40 of about 166,090,932 (307)

Political Rights and the Cost of Debt [PDF]

open access: yesSSRN 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
openaire   +1 more source

Does Risk Disclosure Affect Firm's Cost of Capital? [PDF]

open access: yesInternational 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
doaj   +1 more source

Benefits and Costs of Debt: The Dose Makes the Poison [PDF]

open access: yes, 2020
Government debt has risen substantially in emerging market and developing economies (EMDEs) since the global financial crisis. The current environment of low global interest rates and weak growth may appear to mitigate concerns about elevated debt levels.
Kose, M. Ayhan   +2 more
openaire   +3 more sources

Latin America and the Caribbean Standardized Public Debt Database: Data as of December 2019

open access: yes, 2020
The LAC Debt Group believes that to have sound regional policy it is important to have valid, comparable, and standardized data on Latin America and the Caribbean (LAC).
Inter-American Development Bank
core   +1 more source

Interactions between Corporate Governance, Bankruptcy Law and Firms Debt Financing: the Brazilian Case [PDF]

open access: yesBAR: 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
doaj  

PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG PASCA PERUBAHAN TARIF PAJAK BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal 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
doaj   +1 more source

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

Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana

open access: yesCogent 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
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

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

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