Fair value accounting and corporate debt structure
Sign Up to like & getrecommendations! Published in 2017 at "Advances in Accounting"
DOI: 10.1016/j.adiac.2017.02.002
Abstract: In this study, we examine the impact of fair value accounting on corporate debt structures, i.e., debt conversion privilege and maturity term. We argue that fair value accounting affects agency conflicts between debtholders and shareholders… read more here.
Keywords: fair value; debt structure; value accounting; debt ... See more keywords
The Influence of Public Debt and Its Structure on Economic Growth of Advanced Economies
Sign Up to like & getrecommendations! Published in 2018 at "Politicka Ekonomie"
DOI: 10.18267/j.polek.1183
Abstract: The aim of this paper is to explore the influence of public debt structure on economic growth of advanced economies. The investigation mainly focuses on shifts in public debt structure which does not change the… read more here.
Keywords: economic growth; debt structure; public debt; debt ... See more keywords
EFFECT OF DEBT STRUCTURE ON EARNINGS QUALITY OF ENERGY BUSINESSES IN VIETNAM
Sign Up to like & getrecommendations! Published in 2020 at "International Journal of Energy Economics and Policy"
DOI: 10.32479/ijeep.9110
Abstract: The paper examines the impact of debt structure (DS) on the earnings quality (EQ) of energy businesses (DN) in Vietnam. The authors measure EQ in terms of profit management to consider the effect of accounts… read more here.
Keywords: quality; energy; effect; debt structure ... See more keywords