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DEBT AND TAXES [PDF]

open access: yesThe Journal of Finance, 1977
Debt and Taxes Author(s): Merton H. Miller Source: The Journal of Finance, Vol. 32, No. 2, Papers and Proceedings of the Thirty-Fifth Annual Meeting of the American Finance Association, Atlantic City, New Jersey, September 16-18, 1976 (May, 1977), pp ...
Merton H. Miller
semanticscholar   +3 more sources

BOARD DILIGENCE AND FINANCIAL PERFORMANCE: EVIDENCE FROM NIGERIAN DEPOSIT MONEY BANKS

open access: yesCopernican Journal of Finance & Accounting, 2021
The study examined the effect of board diligence on financial performance of deposit money banks (DMBs) listed on the Nigerian Stock Exchange. Data of the 10 selected DBMs were obtained from their annual financial statements from 2012 to 2018 using an ex
Wasiu Abiodun Sanyaolu   +2 more
doaj   +3 more sources

The Hedonics of Debt [PDF]

open access: yesFrontiers in Psychology, 2020
Psychologists and economists often discuss the "pain" of paying for our purchases. Four experiments examine how people evaluate prospective debt payments, analyzing how different features of a loan (down payment, final payment, duration, monthly payments) affect willingness to accept the loan.
Robert M. Lawless   +3 more
openaire   +5 more sources

In-work poverty dynamics: trigger events and short-term trajectories in Argentina

open access: yesJournal for Labour Market Research, 2023
In-work poverty (IWP) is gaining interest in the public agenda. This article is a first contribution to the analysis of IWP dynamics in Latin America, based on the study of the Argentine case.
Santiago Poy
doaj   +1 more source

DETERMINATION OF DEBT COVENANT, LAVERAGE , FINANCIAL DISTRESS AGAINST ACCOUNTING CONSERVATISM

open access: yesIJEBD (International Journal of Entrepreneurship and Business Development), 2023
The objective of this research is to examine the impact of financial hardships, debt covenants, and leverage on accounting conservatism in a partial and simultaneous manner. The analysis focuses on firms operating in the industrial and consumer products
Mohamad Johan Efendi   +3 more
doaj   +1 more source

Dynamic Investment, Debt Structure and Debt Overhang [PDF]

open access: yesSSRN Electronic Journal, 2020
We study the impact of heterogeneous debt structures on corporate financing and investment decisions in a dynamic trade-off model. The issuance of bank debt along with market debt accelerates investment and mitigates the ex-post debt overhang relative to exclusive market debt structures.
Liu Gan, Xin Xia, Hai Zhang
openaire   +4 more sources

Debt Seniority and Sovereign Debt Crises [PDF]

open access: yesIMF Working Papers, 2018
Is the seniority structure of sovereign debt neutral for a government’s decision between defaulting and raising surpluses? In this paper, we address this question using a model of debt crises where a discretionary government endogenously chooses distortionary taxation and whether to apply an optimal haircut to bondholders. We show that when the size of
Ari, A., Corsetti, G., Dedola, L.
openaire   +6 more sources

CASH MANAGEMENT: HOW DO COUNTRIES PERFORM SOUND PRACTICES?

open access: yesRevista Nacional de Administración, 2021
Cash management is simply defined as making the right amount of money available at the right time and the right place to meet the government's obligations in the most cost-effective way.
Coskun Cangoz, Leandro Secunho
doaj   +1 more source

WeakSATD: Detecting Weak Self-admitted Technical Debt [PDF]

open access: yes19th International Conference on Mining Software Repositories (MSR '22), May 23--24, 2022, Pittsburgh, PA, USA, 2022
Speeding up development may produce technical debt, i.e., not-quite-right code for which the effort to make it right increases with time as a sort of interest. Developers may be aware of the debt as they admit it in their code comments. Literature reports that such a self-admitted technical debt survives for a long time in a program, but it is not yet ...
arxiv   +1 more source

Sustainable development of the textile industries in Egypt

open access: yesJournal of Architecture, Art & Humanistic Science, 2022
The textile industry is one of the important industries on which the Egyptian economy depends mainly and takes a large part of the state’s attention.
Assem Ahmed, Abo Elmagd Abdel K|halek
doaj   +1 more source

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