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Earnings Management to Avoid Debt Covenant Violations and Future Performance
The European Accounting Review, 2020In this study, we examine the trade-offs between earnings management (both accruals and real) and covenant violations by examining how they are associated with future accounting and stock market performance.
Scott D. Dyreng +2 more
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2021
AbstractThis chapter focuses on debt crises in the nineteenth century. Lending to sovereigns, then as now, posed risks, especially when governments defaulted on loans contracted abroad. Foreign investors had limited recourse against the sovereign. Defaults spiked in the 1820s, 1870s, and 1890s. Ultimately, however, the market emerged stronger from each
Barry Eichengreen +3 more
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AbstractThis chapter focuses on debt crises in the nineteenth century. Lending to sovereigns, then as now, posed risks, especially when governments defaulted on loans contracted abroad. Foreign investors had limited recourse against the sovereign. Defaults spiked in the 1820s, 1870s, and 1890s. Ultimately, however, the market emerged stronger from each
Barry Eichengreen +3 more
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Government Debt and Debt Management
1973During the war years, as a direct and indirect result of the occupation, a huge financial deficit on Government account had accumulated. This had been financed to a relatively small extent by long-term borrowing (via the issue of semi-obligatory war loans) but mainly by the placement of Treasury paper with the banking system.
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, 2020
This paper tackles one of the most recent issues in international and comparative political economy: the process of state financialization. Although research on global financial markets has revealed that states play a crucial role in private sector ...
M. Schwan +2 more
semanticscholar +1 more source
This paper tackles one of the most recent issues in international and comparative political economy: the process of state financialization. Although research on global financial markets has revealed that states play a crucial role in private sector ...
M. Schwan +2 more
semanticscholar +1 more source
2019
Abstract Debt portfolio management has received increasing attention over time as both academics and practitioners have become aware of its unique challenges. This chapter discusses the common risk factors faced by debt portfolio managers and introduces a set of portfolio management strategies that are targeted at addressing major debt ...
Zachary Jersky, He Li
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Abstract Debt portfolio management has received increasing attention over time as both academics and practitioners have become aware of its unique challenges. This chapter discusses the common risk factors faced by debt portfolio managers and introduces a set of portfolio management strategies that are targeted at addressing major debt ...
Zachary Jersky, He Li
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King's Law Journal, 2015
The problem of sovereign debt management is a recurring issue in international relations. In the first quarter of the twenty-first century, the sovereign debt problem caused by the international fi...
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The problem of sovereign debt management is a recurring issue in international relations. In the first quarter of the twenty-first century, the sovereign debt problem caused by the international fi...
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Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy
Managerial Auditing Journal, 2019Purpose This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit quality on earnings management and whether the relationship ...
N. Orazalin, Rassul Akhmetzhanov
semanticscholar +1 more source
, 1995 Optimal debt management can be thought of in three stages. First, if taxes are lump sum and the other conditions for Ricardian equivalence hold, then the division of government financing between debt and taxes is irrelevant, and the whole level of public debt is indeterminate from an optimal-tax standpoint.
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1990
As Europe proceeds towards economic and monetary union, fiscal convergence and the prospect of a common money are at the centre of discussion. This volume from the Centre for Economic Policy Research brings together theoretical, applied and historical research on the management of public debt and its implications for financial stability.
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As Europe proceeds towards economic and monetary union, fiscal convergence and the prospect of a common money are at the centre of discussion. This volume from the Centre for Economic Policy Research brings together theoretical, applied and historical research on the management of public debt and its implications for financial stability.
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Oxford Review of Economic Policy, 1997
This paper discusses the principles that justify activism of governments in the management of public debt. It starts from a review of the economics literature, which has produced, especially in recent years, a number of important propositions on the desirability of government interventionism, either for the purpose of filling information gaps or to ...
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This paper discusses the principles that justify activism of governments in the management of public debt. It starts from a review of the economics literature, which has produced, especially in recent years, a number of important propositions on the desirability of government interventionism, either for the purpose of filling information gaps or to ...
openaire +1 more source