Bougatef, Khemaies; Chichti, Jameleddine - In: International Journal of Accounting and Finance 3 (2011) 2, pp. 131-146
This paper aims to investigate the determinants of corporate debt maturity structure using a panel of Tunisian and French listed firms. Specifically, we focus on the relevance of market timing considerations on the choice between short- and long-term debts. We find that market timing has no...