What breaks when federal commitments break: comment on Beccia et al. [PDF]
Tsai AC.
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Artificial Intelligence and Machine Learning in Hospital Quality Management, Patient Safety, and Accreditation Readiness: A Systematic Review and Narrative Synthesis. [PDF]
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The impact of CEOs' academic backgrounds on corporate financialization. [PDF]
Qi B, Hu F, Zhang C.
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Research on the resource and governance effects of state-owned equity participation: Based on the analysis of the green transformation process and path of private enterprises. [PDF]
Ren H, Wen Y.
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Optimal Financial Contracting and Debt Maturity Structure Under Adverse Selection
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Debt Maturity Structure and Accounting Conservatism
Journal of Business Finance and Accounting, 2015AbstractThis study examines the association between debt maturity structure and accounting conservatism. Short‐maturity debt can mitigate agency costs of debt arising from information asymmetry and suboptimal investment problems inherent in debt financing.
Changjiang Wang
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Accruals Quality and Debt Maturity Structure
Abacus, 2010In this paper we use panel data and GMM estimation to examine the effect of accounting quality on debt maturity structure in a bank‐based financial system and show that, even after controlling for unobservable heterogeneity, endogeneity, variables reflecting operating volatility and the cost of debt, firms with poor accounting quality face a shorter ...
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Strategic deviation and debt maturity structure
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The Maturity Structure of Corporate Debt
The Journal of Finance, 1995ABSTRACTWe provide an empirical examination of the determinants of corporate debt maturity. Our evidence offers strong support for the contracting‐cost hypothesis. Firms that have few growth options, are large, or are regulated have more long‐term debt in their capital structure.
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