Results 1 to 10 of about 7,450,602 (308)

Analysis of the impact of local government debt policy on the financial ecological environment-based on debt level and debt structure perspectives

open access: yesFrontiers in Environmental Science, 2023
This paper employs panel data from 227 prefecture-level cities in China spanning the period from 2000 to 2020 to investigate the effects and influences of local government debt policies on the financial ecological environment.
Zejun Wang   +5 more
doaj   +3 more sources

Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]

open access: yesIranian Journal of Finance, 2022
Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective.
Farzin Rezaei   +2 more
doaj   +1 more source

The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
Investors need reliable information for decision making in order to make optimal economic decisions. This research investigates the effect of the modified auditor's opinion on the debt structure and excess stock returns of the companies admitted to the ...
Seyed Kazem Ebrahimi   +2 more
doaj   +1 more source

Corporate governance and debt structure

open access: yesMillenium, 2020
Introduction: The study of corporate governance in financial decisions has gained relevance, particularly in debt structure, while remaining open how its characteristics influence such decisions. In this study, three forms of debt were considered (total,
António Pedro Pinto   +2 more
doaj   +1 more source

Does debt structure heterogeneity reduce the cost of capital?

open access: yesRevista Contabilidade & Finanças, 2022
This paper seeks to investigate the relationship between the level of debt structure heterogeneity and the cost of debt of publicly and privately held Brazilian companies in the period from 2020 to 2019.
João Paulo Augusto Eça   +1 more
doaj   +2 more sources

Measure and Analyze the Determinants of the Creditworthiness in Iraq Economy (2004-2017) [PDF]

open access: yesJournal of Information Technology Management, 2019
Finance and indebtedness remain major problems for most countries, especially developing countries it therefore requests to stand in front of them to reduce them and prevent their exacerbation, Global rating agencies are a reflection of the urgent need ...
Abdulkhleq Dubai Abdulmahdi   +2 more
doaj   +1 more source

Debt maturity and corporate R&D investment – the empirical study of US listed firms [PDF]

open access: yesBanks and Bank Systems, 2018
This study investigates the relationships between debt maturity structure and corporation R&D investment. Using a large sample of US listed firms over the period of 1995 to 2015, it was found that the use of bank debt positively influences R&D ...
Hai-Chin Yu, Thi-Thanh Phan
doaj   +1 more source

FIRM-SPECIFIC DETERMINANTS OF DEBT MATURITY STRUCTURE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

open access: yesMalaysian 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

Determinants of debt maturity structure: Evidence in Vietnam

open access: yesCogent 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 Structure and Future Financing and Investment. Evidence from Oil and Gas Sector of Pakistan

open access: yesJournal of Accounting and Finance in Emerging Economies, 2023
Purpose: This study aims to investigate the link between debt structure and future external financing and investment, existing empirical literature suggest various features of debt structure such as maturity structure, seniority and security profile ...
Jameel Ahmed Khan Hakro   +3 more
doaj   +1 more source

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