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...