Results 21 to 30 of about 658,415 (404)
Time-varying managerial overconfidence and corporate debt maturity structure [PDF]
, 2018 We examine the impact of managerial overconfidence on corporate debt maturity. We build upon the argument that managerial overconfidence is likely to mitigate the underinvestment problem, which is often the major concern for long-term debt investors ...
A. Ataullah, Andrew Vivian, Bin Xu
semanticscholar +4 more sources
Pengaruh Kualitas Pelaporan Keuangan dan Debt Maturity terhadap Efisiensi Investasi
Jurnal Riset Akuntansi, 2023 Abstrak. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh kualitas pelaporan keuangan dan debt maturity terhadap efisiensi investasi. Populasi dalam penelitian ini adalah perusahaan manufaktur di Bursa Efek Indonesia periode 2019-2021.
Kharisma Hardiyanti, Kania Nurcholisah
semanticscholar +1 more source
FIRM-SPECIFIC DETERMINANTS OF DEBT MATURITY STRUCTURE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
Malaysian Management Journal, 2020 The importance of debt financing to firms as a basis for decision-making cannot be over-emphasised. This implies that the maturity structure of debts becomes important for understanding the outcomes of firms’ decisions. There is a dearth of evidence from
LAWAL MOHAMMED, ALIYAH MUSA MUBI
doaj +3 more sources
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, 2022 This study aims to prove that the quality of financial statements, debt maturity, and profitability performance can affect investment efficiency. Quality financial reports and good financial performance can maintain the company's financial stability so ...
Monica Marsya, Rosiyana Dewi
semanticscholar +1 more source
SSRN Electronic Journal, 2015 We study a dynamic setting in which a firm chooses its debt maturity structure and default timing endogenously, both without commitment. The firm, who is waiting for the arrival of an upside event, commits to keep its outstanding bond face-values constant, but controls its debt maturity structure via the fraction of newly issued short-term bonds when ...
Zhiguo He, Konstantin Milbradt
openaire +2 more sources
What drives sovereign debt maturity in European countries? [PDF]
Panoeconomicus, 2018 The aim of this paper is to study the determinants of sovereign debt maturity for 23 European countries during the period between 1995 and 2013. For this purpose, we use quantile regressions with robust standard errors clustered by countries to consider ...
González-Fernández Marcos +1 more
doaj +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable ...
Riandi Satria Sukarno +5 more
semanticscholar +1 more source
Determinants of debt maturity structure: Evidence in Vietnam
Cogent Business & Management, 2022 This paper examines the determinants of debt maturity structure in listed small and medium enterprises in Vietnam from 2010 to 2019. Agency cost theory, signaling theory, tax-based theory, and matching theory are discussed as platform theories for ...
Kim Quoc Trung Nguyen
doaj +1 more source
Debt Maturity and the Dynamics of Leverage [PDF]
SSRN Electronic Journal, 2006 Abstract This paper shows that short debt maturities commit equityholders to leverage reductions when refinancing expiring debt in low-profitability states. However, shorter maturities lead to higher transaction costs since larger amounts of expiring debt need to be refinanced.
Dangl, Thomas, Zechner, Josef
openaire +8 more sources
Business Strategy &Development, Volume 5, Issue 4, Page 361-374, December 2022., 2022 Abstract Worker voice tools can support multinational companies to monitor social compliance within complex multi‐tier apparel supply chains. This study presents findings from an adaptation of a worker voice tool that contacted 11,555 workers in two informal ‘Ready‐made Garment’ (RMG) production hubs in Bangladesh.
Sheila Chanani +4 more
wiley +1 more source