Is short term debt maturity linked to real earning management?
Management, 2022 This paper explores the association between the maturity of short-term debt and real earnings management in the context of an emerging market. We use a panel dataset of listed firms in Vietnam over the period from 2009 to 2017 and employ conventional ...
Liem Nguyen Thanh +3 more
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The Research on the Impact of Institutional Environment on Debt Maturity Structure
Chemical Engineering Transactions, 2015 As an important part of the debt financing decision, the choice of debt maturity structure will not only affect investment and financing cost, corporate governance and liquidity risk, but also be directly related to the distribution of interests between ...
Y. Wu, X.J. Wang, X.N. Yang
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Revista Mexicana de Economía y Finanzas Nueva Época REMEF, 2022 Maturity of Corporate Debt as a Time Variable: Evidence of Public Firms from Mexico This research aims to determine the factors of debt maturity for Mexican companies listed on the BMV, using an alternative method to define the dependent variable ...
Lianet Farfán Pérez +2 more
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Fear of commitment: Weak institutions, volatile economy, and the prevalence of short-term International capital [PDF]
Ekonomski Pogledi, 2021 This paper shows that weak legal and political institutions and high macroeconomic volatility shorten the maturity of cross-border bank lending. Although these results are confirmed in the previous literature, this paper uses a broader panel data set of ...
Tasić Nikola, Ristanović Vladimir
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The impact of short-term debt on accruals-based earnings management – evidence from Vietnam
Cogent Economics & Finance, 2020 This study seeks to examine the relationship between short-term debt maturity and accruals-based earnings management using a sample of listed firms in Vietnam from 2010–2017.
Trinh Quoc Trung +2 more
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Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?
Jurnal Akuntansi, 2022 This study investigates the association between tax aggressiveness, fair value accounting and debt maturity and whether Integrated Reporting (IR) moderates those relationships.
Pria A. Pamungkas, Amrie Firmansyah, Resi A. Qadri, Agung Dinarjito, Zef Arfiansyah
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Does managerial discretion affect debt maturity in Chilean firms? An agency cost and asymmetric information approach [PDF]
Ecos de Economía, 2016 We address debt maturity determinants for Chilean firms using data whose information was drawn from the Longitudinal Survey of Companies (ELE). Results from pooled Tobit regressions indicate that for firms with high growth opportunities, managerial ...
Jorge Andrés Muñoz Mendoza +1 more
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Investigating the Effect of Firm Level Factors on Debt Maturity Structure [PDF]
پژوهشهای تجربی حسابداری, 2011 There are various factors which have the relationship with debt maturity structure in the firm level that several theories have applied to present these factors.
Hassan Ali Akhlaghi, Zohreh Hajiha
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Financial reforms, financial openness, and corporate debt maturity: International evidence
Borsa Istanbul Review, 2015 We study how credit market deregulation and financial openness have changed corporate debt maturity. The evidence comes from a large panel of publicly traded firms in 38 countries in the post 1994 period.
Şenay Ağca +2 more
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Investigating the Impacts of Concentration on Customer upon Capital Structure and Debt Maturity [PDF]
مجله دانش حسابداری, 2019 Objective: This research investigates the impacts of concentration on customer upon capital structure and debt maturity in the companies listed in the Tehran Stock Exchange, TSE.
Mohammad Reza Nikbakht (Ph.D) +2 more
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