Results 61 to 70 of about 7,450,602 (308)
Operating leases and the assessment of lease-debt substitutability [PDF]
, 2000 Operating leases are estimated in the current paper to be approximately thirteen times larger than finance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a ...
Goodacre, Alan +6 more
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AFRE (Accounting and Financial Review)This study aims to analyze the impact of family ownership on earnings ma-nagement, explain the impact of family ownership on internal governance me-chanisms, examine the impact of internal governance mechanisms on earnings management, examine the ...
Agoestina Mappadang +2 more
doaj +1 more source
Business: Theory and Practice, 2017 The recent Global financial crisis and the following European debt crisis show the significance of country financial stability and its impact on the private sector.
Natalia Mokhova, Marek Zinecker
doaj +1 more source
Debt and Taxes: The Role of Corporate Group Structures
SSRN Electronic Journal, 2021 Abstract I show that the corporate group structure generates tax benefits that create incentives for higher leverage. The tax benefits arise when losses on distressed subsidiaries are tax deductible for a parent firm. Higher tax rates then imply that more of these losses are borne by the government instead of the parent firm, reducing
openaire +1 more source
Anatomical Sciences Education, EarlyView.Abstract Human dissection is a foundational component of medical education, yet it places students in profound ethical tension between scientific objectification and respect for human dignity. While prior studies have documented students' emotional responses, the structural transformation of their moral narratives over time, particularly within non ...
Jun‐Ki Lee +2 more
wiley +1 more source
Firms’ Characteristics and Debt Maturity Structure of Listed Oil and Gas Firms in Nigeria
Revista Científica Profundidad Construyendo FuturoThe objective of our paper is to examine the nexus between firms' characteristics and debt maturity structure in Nigeria. The financial statements of all oil and gas listed firms in Nigeria between 2012 and 2023 provided the secondary data used in the ...
Biliqees Ayoola ABDULMUMIN +4 more
doaj +1 more source
ANALYSIS OF FACTORS AFFECTING DEBT POLICY
BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2020 This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method.
Suci Meta Saputri +2 more
doaj +1 more source
Sovereign debt, structural adjustment, and conditionality [PDF]
Journal of Development Economics, 1996 Abstract The lack of a proper enforcement mechanism for sovereign debt generates a commitment failure. As a result, a sovereign may seek to improve its position in debt renegotiations and thus evade its debt obligations by reducing exports. Conditionality seeks to provide a solution to the incentive problem by addressing the commitment failure ...
openaire +2 more sources
Dissecting the dissection laboratory: Elements for designing a human anatomy laboratory
Anatomical Sciences Education, EarlyView.Abstract The human anatomy dissection laboratory is a critical component of anatomical and medical education. Development, maintenance, and stocking of these laboratory spaces have unique demands, with all of the challenges in running a laboratory with Biosafety Laboratory Level 2 (BSL‐2) classification, housing a large volume of tissues saturated with
Rhiannon E. Robinson +13 more
wiley +1 more source
Two Roles of Debt and Optimal Capital Structure [PDF]
, 1997 P(論文)"This paper examines the optimal capital structure of the firm when debt has the roles of both ""reducing-free-cash"" and ""reorganization"". Under one reorganization process, we show that the optimal financing policy for the firm is to choose debt ...
ヒロタ, シンイチ +11 more
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