Results 141 to 150 of about 658,415 (404)
Comments or Issues: Where to Document Technical Debt? [PDF]
IEEE Software 39.5 (2022)Self-Admitted Technical Debt (SATD) is a form of Technical Debt where developers document the debt using source code comments (SATD-C) or issues (SATD-I). However, it is still unclear the circumstances that drive developers to choose one or another. In this paper, we survey authors of both types of debts using a large-scale dataset containing 74K SATD ...
arxiv +1 more source
Journal of Asian Finance, Economics and Business, 2019 Research on capital structure has broadened its scope from a single capital structure decision (the debt/equity choice) to various attributes of the debt in firms’ capital structure.
S. Vijayakumaran, R. Vijayakumaran
semanticscholar +1 more source
Effects of QE on sovereign bond spreads through the safe asset channel
International Journal of Finance &Economics, EarlyView.Abstract We show that through the safe asset channel the excess liquidity created by large scale asset purchases (QE) can lead to higher sovereign bond spreads in the euro area. This unintended effect is most likely in volatile market conditions when excess liquidity spurs demand for tradeable safe assets, pushing down the interest rate of these assets,
Jan Willem van den End
wiley +1 more source
Towards an Holistic Definition of Requirements Debt [PDF]
ESEM2019 Vision paper track, 2019 When not appropriately managed, technical debt is considered to have negative effects on the long term success of a software project. However, how the debt metaphor applies to requirements engineering in general, and to requirements engineering activities in particular, is not well understood.
arxiv
The Maturity of Debt Issues and Predictable Variation in Bond Returns [PDF]
, 2001 Malcolm Baker +2 more
openalex +1 more source
Determinants of the degree of fiscal sustainability
International Journal of Finance &Economics, EarlyView.Abstract We assess the link between fiscal sustainability coefficients, namely the responses of the primary government balance and the global government balance to the debt‐to‐GDP ratio, and the response of government revenues to government expenditures. For 22 OECD developed countries we use annual data between 1950 and 2019.
António Afonso +2 more
wiley +1 more source
Estudios Gerenciales, 2019 debt maturity in Chilean companies. The study uses a fractional response model (FRM) on 20,586 companies. The results show foreign ownership has a negative and non-linear effect.
Jorge A. Muñoz-Mendoza +3 more
doaj +1 more source
Capital Structure and Speed of Adjustment in U.S. Firms. A Comparative Study in Microeconomic and Macroeconomic Conditions - A Quantille Regression Approach [PDF]
arXiv, 2018 The major perspective of this paper is to provide more evidence regarding how "quickly", in different macroeconomic states, companies adjust their capital structure to their leverage targets. This study extends the empirical research on the topic of capital structure by focusing on a quantile regression method to investigate the behavior of firm ...
arxiv
Managerial Compensation Incentives and Corporate Debt Maturity: Evidence from FAS 123R
Journal of Corporate Finance, 2019 This paper studies the effect of risk-taking incentives provided by option compensation on corporate debt maturity choices. The Financial Accounting Standard (FAS) 123R is used as a quasi-natural experiment to establish causality. FAS 123R requires firms
Jieying Hong
semanticscholar +1 more source
On the irrelevance of the maturity structure of government debt without commitment [PDF]
, 2003 Christopher Phelan
openalex +1 more source