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
doaj +1 more source
Optimal Time-Consistent Government Debt Maturity* [PDF]
The Quarterly Journal of Economics, 2014 Abstract This article develops a model of optimal government debt maturity in which the government cannot issue state-contingent bonds and cannot commit to fiscal policy. If the government can perfectly commit, it fully insulates the economy against government spending shocks by purchasing short-term assets and issuing long-term debt ...
Debortoli, D +2 more
openaire +6 more sources
Bank ownership, lending relationships and capital structure: Evidence from Spain [PDF]
, 2019 This paper analyses the influence of bank ownership and lending on capital structure for a sample of listed and unlisted Spanish firms in the period 2005–2012.
Fernández Méndez, Carlos +1 more
core +3 more sources
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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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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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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