We provide evidence on leverage and debt maturity targeting in a large international setting. There are key differences …

This paper investigates the impact of labor protection on corporate debt maturity structure. We hypothesize that … stronger labor protection is conducive to a greater use of short-term debt maturity by firms. Using various country … maturity structure of corporate debt over-and-above economic, legal, and political factors identified in prior research …

, maturity, and currency denomination at the firm and aggregate levels. Using data on worldwide debt issuance from advanced and … markets. Firms also moved toward longer-term markets, maintaining (or even increasing) their borrowing maturity. As they moved …

We examine the importance of Big Four audits in reducing agency costs evident in corporate debt maturity worldwide … for monitoring purposes. In additional analyses, we find that the role that auditor choice plays in debt maturity is …, our research implies that Big Four audits matter to corporate debt maturity, although the impact is isolated in firms …