Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management [PDF]
Iranian 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
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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
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On the irrelevance of the maturity structure of government debt without commitment [PDF]
, 2003 This paper presents a government debt game with the property that if the timing of debt auctions within a period is sufficiently unfettered, the set of equilibrium outcome paths of real economic variables given the government has access to a rich debt ...
Christopher Phelan
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Frontiers 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
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Does debt structure heterogeneity reduce the cost of capital?
Revista 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
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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]
مطالعات 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
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Measure and Analyze the Determinants of the Creditworthiness in Iraq Economy (2004-2017) [PDF]
Journal 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
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Corporate governance and debt structure
Millenium, 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
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Debt maturity and corporate R&D investment – the empirical study of US listed firms [PDF]
Banks 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
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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
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