Jeon, Heung Joo; Oh, Hyun Min - In: International Journal of Financial Studies : open … 8 (2020) 3/47, pp. 1-27
This study empirically analyzes the effect of debt origin on investment efficiency. According to previous studies that … report that the quality of financial reporting may vary depending on the origin of the debt, the empirical analysis predicted … that the effects of the origin of the debt on investment efficiency would be differential. Debt origin was divided into …