Paper 2: ‘Accounting Choice and Debt design’
An Empirical Investigation of Debt Contract Design: The Determinants of the Choice of Debt Terms in Eurobond Issues
... of debt composition for a type of contract and a significant number of other factors affecting the preference for certain types of structured ...about debt composition may be more difficult for instance in ...
33
Rollover risk in commercial paper markets and firms' debt maturity choice
... firms’ debt maturity choice which are broadly consistent with observed ...commercial paper and secure a backup line of ...direct debt and firms with a still lower rating are restricted to borrow ...
60
The determinants of the accounting classification of convertible debt when managers have freedom of choice
... The approach adopted by Christie (1990) is to use three methods of aggregating and testing the results from previous studies. The first method used is an exact chi-square test. This test aggregates a transformation of ...
30
Tracer for Debt Collection An OAISYS White Paper. The Right Choice for Call Recording
... Refining Debtor Interactions Most debt collections agencies use scripts to help their agents guide interaction with consumers . These scripts should be carefully tailored for maximum results . A well-trained agent ...
7
CAPE Accounting Unit 2 Specimen Paper 1 and 2
... READ THE FOLLOWING INSTRUCTIONS CAREFULLY. 1 This test consists of 54 items. You will have 90 minutes to answer them. 2 Each item in this test has four suggested answers lettered (A), (B), (C), (D). Read each item ...
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Debt Equity Choice in Europe
... The debt-equity choice method The analysis of debt-equity choice provides for a better understanding of the issues mentioned above and documents gaps in the empirical ...empirical ...
41
On signalling and debt maturity choice
... firm’s choice of debt maturity argues that a borrowing firm can signal its value in an asymmetric information setting by borrowing ...seminal paper by Flannery ...short-term debt when ...
24
Accounting for Government Grants:Standard-Setting and Accounting Choice
... and Accounting Choice Abstract: This paper provides evidence on several matters relating to accounting for government grants under International Financial Reporting Standards ...International ...
55
Accounting Information in Debt Contracting
... discontinuity design that medium-sized firms’ just slightly above the threshold disclose almost double the amount of information compared to small firms slightly below the ...
117
Accounting Quality and Debt Contracting
... lower accounting quality borrowers also face stricter non-price contract terms for loan maturity (6 percent lower) and collateral (11 percent higher ...lower accounting quality borrowers with higher upfront ...
48
Mental accounting and public choice
... the debt was salient or non-salient when the period of CHP implementation was ...to debt observed when borrowing was salient and the period of CHP implementation was ...
165
The choice of debt source for UK firms
... same debt type within a single financial year, which reduces the initial sample of 1,365 loans to 1,002 firm–year debt issue ...discrete debt source choice we then exclude firm–years where ...
54
The Debt Equity Choice of Japanese Firms
... the debt-equity choice of firms focus on capital market oriented ...This paper examines whether firms in Japan, the world’s largest bank-oriented economy, adjust their debt-equity ...
17
The Debt-Equity Choice of Japanese Firms
... This paper examines the movement of debt-equity ratio for firms in Japan by analyzing a sample of 1,299 Japanese ...long-term debt, which is not easily substituted by short-term ...
16
The choice of debt source for UK firms
... same debt type within a single financial year, which reduces the initial sample of 1,365 loans to 1,002 firm – year debt issue ...discrete debt source choice we then exclude firm – years where ...
55
The Effect Of Debt Choice On Firm Value
... Capital structure is the representative accounting figure that influences firm value. Since Modigliani & Miller (1958), a lot of studies related to capital structure have been conducted in the fields of ...
6
CER Decision Paper Debt Management Debt Transfer & Debt Flagging
... of choice for the ...lifestyle choice Pay As You Go ...on debt transfer was made and now between them they have over 100,000 domestic ...lifestyle choice Pay As You Go product than have ...
30
Accounting Conservatism and the Efficiency of Debt Contracts
... this paper, we explicitly take into account the informational properties of conservative accounting, the endogenous determination of the debt covenant and the endogenous notion of efficiency to ...
45
Accounting Conservatism and the Efficiency of Debt Contracts
... this paper, we explicitly take into account the informational proper- ties of conservative accounting, the endogenous determination of the debt covenant, and the endogenous notion of efficiency to ...
31
Managerial Ownership of Debt and Accounting Conservatism *
... this paper, we examine the relation between accounting conservatism and a new dimension of managerial compensation incentives that potentially alleviates the shareholder- debtholder conflict and agency ...
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