Determinants and consequences of debt maturity structure: A systematic review of the international literature

JY Wu, S Opare, MBU Bhuiyan, A Habib - International Review of Financial …, 2022 - Elsevier
We conduct a systematic review of the international research on the determinants and
consequences of debt maturity structure in the accounting, finance, and corporate …

[图书][B] Earnings management

J Ronen - 2008 - Springer
Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

Leverage, debt maturity and firm investment: An empirical analysis

VA Dang - Journal of business finance & accounting, 2011 - Wiley Online Library
In this paper, we examine the potential interactions of corporate financing and investment
decisions in the presence of incentive problems. We develop a system‐based approach to …

The influence of local institutional differences on the capital structure of SMEs: Evidence from Italy

M La Rocca, T La Rocca… - … small business journal, 2010 - journals.sagepub.com
This paper explains both capital-structure and debt-maturity choices for SMEs in terms of
institutional differences at the local level, making use of regions as the unit of analysis …

Ownership and control structure as determinants of corporate debt maturity: a panel study of an emerging market

Ö Arslan, MB Karan - Corporate Governance: an international …, 2006 - Wiley Online Library
This study highlights the corporate governance potential of debt maturity structure for Turkish
firms through investigating its association with ownership and control structure. We model …

Empirical analysis of debt maturity, cash holdings and firm investment in developing economies

M Nnadi, V Surichamorn, R Jayasekera… - … Journal of Finance & …, 2022 - Wiley Online Library
This study investigates the potential simultaneous relationships among leverage, debt
maturity and cash holdings and how these jointly affect financial policy and firms' investment …

[HTML][HTML] Is short-term debt a substitute for or complementary to good governance?

D Anginer, A Demirguc-Kunt, SA Simsir, M Tepe - Borsa Istanbul Review, 2022 - Elsevier
Short-term debt can reduce potential agency conflicts between managers and shareholders
by exposing managers to more frequent monitoring by the credit market. Using an …

Does internal board monitoring affect debt maturity?

OK Tosun, LW Senbet - Review of Quantitative Finance and Accounting, 2020 - Springer
Abstract Using the Sarbanes–Oxley Act (SOX) as an exogenous shock to board structure,
we identify internal monitoring via board independence and estimate its impact on corporate …

[引用][C] 大股东, 债权人保护和公司债务期限结构选择——来自中国上市公司的经验证据

肖作平, 廖理 - 管理世界, 2007

[引用][C] 中国上市公司债务期限结构特征的实证检验

肖作平 - 证券市场导报, 2006