Financial Statement Readability and Firm Debt Choice
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi +3 more
wiley +1 more source
Theoretical and Methodological Aspects of Analysis of the Company’s Creditworthiness [PDF]
The aim of the article is studying the theoretical foundations and developing practical recommendations on perfecting the methods of analysis of the company’s creditworthiness.
Krutova Anzhelika S. +1 more
doaj
A Panel Data Analysis of the Repayment Capacity of Farmers [PDF]
Using a balanced panel of 264 unique Illinois farmers from 2000 to 2004, this study identifies the most pertinent factors that explain the repayment capacity of farmers.
Durguner, Sena
core +1 more source
Fair premium rate of the deposit insurance system based on banks’ creditworthiness
Purpose Deposit insurance is a key element in modern banking, as it guarantees the financial safety of deposits at depository financial institutions. It is necessary to have at least a dual fair premium rate system based on creditworthiness of financial
Naoyuki Yoshino +2 more
semanticscholar +1 more source
Organization Capital and Firm Resilience to Cash Flow Shocks
ABSTRACT Spanning a 3‐year window before and after the COVID‐19 pandemic (2017–2022), this study examines the role of organizational capital in shaping firm resilience to cash flow shocks. We find that organizational capital significantly mitigates adverse cash flow impacts arising from pandemic‐related operational disruptions.
Chen Huang +3 more
wiley +1 more source
Comparative characteristics of the Standard&Poor’s, Moody’s and Fitch ratings
The activities of the leading international credit rating agencies Standard&Poor’s (S&P), Moody’s and Fitch, peculiarities of their work and existing differences have been considered.
O. B. Anikin, V. D. Sheshin
doaj +1 more source
Account of foreign economic activity factor in determining the entity creditworthiness
The article is devoted to the development of methodology for assessing the level of credit risk of borrowers-legal entities. The authors analysed the current methodology for determining the credit risk size under active banking operations used by ...
O.M. Petruk, T.G. Markovych , O.S. Novak
doaj +1 more source
Who borrows among the poor? MC use determinants in Guatemala, with particular reference to social ties [PDF]
Who borrows Micro Credit (MC) is the information needed to improve not only MC programs but also policies of poverty alleviation. This paper analyzes the MC use determinants taking social ties into account using data in Guatemalan Living Standard ...
Masako Hasegawa
core
The Dilemmas over Credit Policy Management in a Company [PDF]
Purpose of the article The paper identifies the core dilemmas over the establishment of the credit policy in a company. It considers the general scope and basic stages of credit policy management and analyses each stage of credit policy in terms of ...
Gorczyńska, Maria
core
How Does Credit Information Sharing Shape the Cyclicality of Bank Liquidity Creation?
ABSTRACT We investigate the effect of credit information sharing in the banking sector on the fluctuations of bank liquidity creation over the business cycle. Using the Berger and Bouwman comprehensive measure of bank liquidity creation and data representing 354 banks from 40 developing countries between 2012 and 2020, we find that on‐ and off‐balance ...
Jeffrey Ighedosa +2 more
wiley +1 more source

