中国上市公司债务期限结构研究 

亚洲金融危机的爆发和我国一些大型集团公司深陷财务危机而不能自拔的事件,使得公司债务期限结构问题受到越来越多的关注。我国上市公司长期以来债务融资中短期负债占居主导地位,约占总负债的86%,而发达国家如法国、德国、英国和美国的公司短期债务比例约为40%、43%、53%和28%。那么,我国这种短期债务主导型的债务...
上海交通大学  博士论文  2007年 下载次数(1370)| 被引次数(8)

企业增长机会与债务政策选择 

企业在做出融资安排时会综合考虑公司所处的内外部环境和财务结构各因素间的相互影响,这些因素共同决定了债务结构的最终形式,本文旨在研究公司投资环境对其债务结构选择的影响,其中公司的债务决策包含以下三方面的内容:负债比例、债务期限结构安排和债务契约条款的设计。契约条款设计是本文研究的重点,其他因素都是以契约条款为中心展开研究...
东北财经大学  硕士论文  2016年 下载次数(133)| 被引次数(1)

产权性质、债务结构与债务重组研究 

按照融资结构不同可将上市公司的融资治理方式分为股权融资治理和债权融资治理。当企业引入债务融资时,在各种内外部因素影响下,如若所借债务投资项目不理想或者企业经营管理不善,就会面临难以及时、足额偿还债务的压力,此时,债权人与债务企业必会对此问题债务进行处理。处理方式主要包括两种:一种是通过法律途径,强迫企业进行破产清算;另...
东北财经大学  硕士论文  2014年 下载次数(560)| 被引次数(2)

Putting Sri Lanka's Debt Issue into Perspective 

By reviewing the current situation of Sri Lanka s debt problem,as well as its nature, causes and relation with Chinese loans, this article argues that the loans...
《Contemporary International Relations》  2019年 第03期 下载次数(4)| 被引次数()

Chinese Help Is No Debt Trap 

Diplomatic ties between the People’s Republic of China and the Republic of Zimbabwe were established 39 years ago, when Zimbabwe became independent.However, ...
《Beijing Review》  2019年 第34期 下载次数()| 被引次数()

How Does Debt Structure Influence Stock Price Crash Risk? 

This paper uses the financial data of Chinese listed firms to explore the relationship between the debt structure, which is measured as the ratio of trade credi...
《Journal of Systems Science & Complexity》  2018年 第02期 下载次数(48)| 被引次数(1)

Can material asset reorganizations affect acquirers' debt financing costs?——Evidence from the Chinese Merger and Acquisition Market 

In this paper, we investigate whether material asset reorganizations(MARs), a special form of merger and acquisition(M&A) transactions, can affect the acquirers...
《China Journal of Accounting Research》  2018年 第02期 下载次数(214)| 被引次数(1)

The Effect of Corporate Governance on Debt Financing Cost of Listed Companies 

In recent years,bank credit business is booming with the increasing borrowing intention of China’s listed companies,and debt financing has become the major appr...
《Journal of Systems Science & Complexity》  2016年 第03期 下载次数(93)| 被引次数(3)

Debt difficulties of Chinese state owned enterprises 

How to keep balance in boosting the economic growth and promoting reform?It s a tough question for decision makers.International Monetary Fund concluded its ...
《中国房地产金融》  2016年 第07期 下载次数(5)| 被引次数(0)

Income smoothing and the cost of debt 

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...
《China Journal of Accounting Research》  2016年 第03期 下载次数(127)| 被引次数(1)

Disclosure of government financial information and the cost of local government's debt financing——Empirical evidence from provincial investment bonds for urban construction 

China s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China s provinc...
《China Journal of Accounting Research》  2016年 第03期 下载次数(365)| 被引次数(18)

Local Government Debt Management Solutions 

Two rounds of leveraging-up have led to a high debt ratio in the Chinese economy,triggered liquidity mismatch and increased systemic financial risks.The key cau...
《China Economist》  2014年 第05期 下载次数(26)| 被引次数(3)

EU Prospects after the European Debt Crisis 

The painful throes of the debt crisis placed a spotlight on the European Union. The parliament election of May 2014 saw various extremist candidates come forwar...
《Contemporary International Relations》  2015年 第01期 下载次数(54)| 被引次数(0)

Your Brain on Sleep Debt 

Sleep doctors have long preached the importance of getting a full night s sleep, which, for most adults, is somewhere between seven and nine hours a night. S...
《新世纪智能》  2018年 第27期 下载次数(3)| 被引次数()

Debt Trap Fallacy 

Why so-called china’s debt trap talk is anti-development and farcical A few years ago, no one would have thought that China’s role in the global economy woul...
《ChinAfrica》  2019年 第01期 下载次数()| 被引次数()

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