Results 21 to 30 of about 308,712 (275)
Design and impacts of securitized leveraged buyouts
Cogent Economics & Finance, 2015 Private equity investors have traditionally used innovative financial methods in structuring their leveraged buyouts (LBO) deals. In recent years, they have frequently employed securitization to raise funds on the back of their acquisitions’ operating ...
Laurent Bouvier, Tahir M. Nisar
doaj +1 more source
Business: Theory and Practice, 2017 This study examines factors influencing and constraining the decision to recognize zero goodwill impairment in a sample of 52 Singaporean listed firms from 2010–2012.
Jamaliah Abdul-Majid
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MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN
El Muhasaba: Jurnal Akuntansi, 2013 The capitalization of research and development (RD) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for
YUSLI MARIADI +2 more
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Debt Covenants and Accounting Conservatism
International Journal of Financial Research, 2020 The purpose of this study is to examine the association between debt covenants and accounting conservatism. The study uses the data of 180 non-financial listed companies on the Malaysian Stock Exchange during the period of 2008 to 2018. Our findings suggest that the increasing use of debt covenants automatically gears up the firm to focus on the timely
Adamu Pantamee Abdurrahman +3 more
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Business: Theory and Practice, 2018 We analyse security design parameters of 1,115 high yield (HY) and investment grade (IG) event risk covenants (ERC) protected issues between 1986 and 2012 from the agency conflict perspective.
Manish Tewari
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Debt Covenant Renegotiation and Investment [PDF]
SSRN Electronic Journal, 2015 This paper analyzes the impact of debt covenant renegotiation outside corporate distress on firms. We study a structural model of a levered firm that can renegotiate debt both at investment and in corporate distress. Covenant renegotiation at investment reduces the agency cost of debt because it induces a firm value maximizing investment financing ...
Arnold, Marc, Westermann, Ramona
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Tracing the evolutionary history of the morpho‐anatomy of baculum in primates
The Anatomical Record, EarlyView.Abstract Animal morphology reflects both evolutionary history and present‐day adaptation. Male mammal copulatory structures such as the baculum (penile bone) are ideal for studying these processes because of their complexity and high interspecific variability. In primates, however, research has focused mostly on baculum length.
Federica Spani +3 more
wiley +1 more source
THE TRANSFORMATION OF THE CORPORATE GOVERNANCE MODEL: A LITERATURE REVIEW
Copernican Journal of Finance & Accounting, 2019 This study intends to present a review analysis of the CG literature with a view to discover and categorize the macro and micro level determinants of CG framework.
ATM Adnan, Nisar Ahmed
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Financial covenants in syndicated lending transactions
УправлениеThe article analyzes the use of financial covenants in international syndicated lending transactions. From a borrower’s point of view, acceptable levels of financial covenants allow to realize the transaction with comfortable conditions for further ...
A. A. Tarasov
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Revista de Contabilidade e Organizações, 2019 This paper has two objectives: (1) to demonstrate that the main accounting choices made by accountants and managers of OGX Company throughout its full business life cycle were not opportunistic, as often suggested by the hypothesis of Positive Accounting
Adolfo Henrique Coutinho e Silva +2 more
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