Results 21 to 30 of about 628,161 (304)
CEO Inside Debt and Corporate Debt Maturity Structure [PDF]
SSRN Electronic Journal, 2015 This paper examines the relation between chief executive officer (CEO) inside debt holdings and corporate debt maturity. We provide robust evidence that inside debt has a positive effect on short-maturity debt and that this effect is concentrated in financially unconstrained firms that face lower refinancing risk.
Dang, Viet, Phan, Hieu V.
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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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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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PUBLIC DEBT MATURITY AND CURRENCY CRISES [PDF]
Scottish Journal of Political Economy, 2008 ABSTRACTThe theory underlying the effect of debt structure on the probability of a currency crisis and the slope of the yield curve was developed in Benigno and Missale (2004). In this paper, we provide the empirical evidence to support their model's predictions. In a dynamic panel data framework, we produce generalized method of moments estimates that
Levine, P, Mandilaras, A, Wang, J
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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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Economica, 1997 In an asymmetric information framework, a number of authors have demonstrated the existence and uniqueness of short‐term debt pooling equilibria in the absence of dissipative costs. We show that short‐term debt pooling is robust to a broad range of deviations from stationarity and intertemporal independence.
Noe, T, Goswami, G, Rebello, M
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Debt maturity without commitment [PDF]
Journal of Monetary Economics, 2008 I analyze how lack of commitment affects the maturity structure of sovereign debt. Governments balance benefits of default induced redistribution and costs due to income losses in the wake of a default. Their choice of short- versus long-term debt affects default and rollover decisions by subsequent policy makers.
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IMF Working Papers, 2021 This paper examines ways to summarize the maturity structure of public debts using a small number of parameters. We compile a novel dataset of all promised future payments for US and UK government debt from every month since 1869, and more recently for Peru, Poland, Egypt, and Nigeria.
PHILIP BARRETT, CHRISTOPHER JOHNS
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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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