Results 41 to 50 of about 785,697 (353)
Research on differential game strategy of debt restructuring supported by government.
PLoS 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 capital revisited [PDF]
Business 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
Climate Vulnerability and the Cost of Debt [PDF]
SSRN Electronic Journal, 2018 ABSTRACT We present the first systematic investigation of the impact of climate vulnerability on the cost of sovereign debt using a sample of 46 developing and advanced countries from 1996 to 2016. We find that a subgroup of 25 developing countries with higher exposure to climate vulnerability—all of which are members of the V20 climate ...
Gerhard Kling +3 more
openaire +2 more sources
The Greek Debt Restructuring: An Autopsy [PDF]
, 2013 The Greek debt restructuring of 2012 stands out in the history of sovereign defaults. It achieved very large debt relief—over 50 percent of 2012 GDP—with minimal financial disruption, using a combination of new legal techniques, exceptionally large cash ...
Gulati, Mitu +2 more
core +3 more sources
Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [PDF]
مجله 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
COVID-19, Accruals Quality and Cost of Debt [PDF]
مطالعات تجربی حسابداری مالیThe 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
Agency Costs of Debt in Conglomerate Firms
Journal of Financial and Quantitative Analysis, 2021 AbstractI use an accounting reform to assess the agency cost of debt in diversified firms. Those firms that switch from single to multiple segments following the reform suffer a 12% increase in their bond spread when compared with their stand-alone peers.
openaire +2 more sources
Tax Policy and Farm Organization
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Tax Cuts and Jobs Act (TCJA) introduced substantial changes to the tax code, affecting farms' organizational incentives. This study examines farms' responses to the TCJA along extensive and intensive margins, focusing on organizational and labor expense adjustments.
Tia M. McDonald, Katherine Lacy
wiley +1 more source
Agribusiness, EarlyView.Abstract The Russian invasion of Ukraine in February 2022 had profound consequences for the global economy. As both countries are major commodity exporters, the food value chain was also affected. This study investigates the impact of the invasion on stock prices, profitability and sentiments of agribusinesses along the food supply chain by using an ...
Julia Höhler +2 more
wiley +1 more source
China Journal of Accounting Research, 2016 China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue. This study uses a sample of China’s provincial government data for the 2006–2012 period to examine the effect of the disclosure of ...
Zhibin Chen +3 more
doaj +1 more source