This study examines the association between debt maturity structure and accounting conservatism. Short-maturity debt … financing. As such, debt-contracting demand for accounting conservatism is expected to be lower in the presence of more short-maturity … debt. We find that short-maturity debt is negatively associated with accounting conservatism. As firms could commit to more …

This paper shows the relevance of the financial crisis on firm- and country-level determinants on debt maturity … structure for 39 countries during the period 1995-2012. Corporate debt maturity declined during the financial crisis. However …, the financial crisis had a positive effect on the corporate debt maturity of smaller firms. Cross-firm and cross …

The business cycle dynamics of firms' investment and debt maturity vary across the firm size and age distribution …: Young and small firms have strongly pro-cyclical debt maturity and investment, old and large firms a-cyclical debt maturity … and weakly pro-cyclical investment. This paper explores the importance of firms' debt maturity choices for their …

This paper extends our knowledge of corporate debt maturity structure by examining whether and to what extent … overconfident CEOs affect maturity decisions. Consistent with a demand side story, we find that firms with overconfident CEOs tend … to adopt a shorter debt maturity structure by using a higher proportion of short-term debt (due within 12 months). This …

We examine how industry competition affects firms' choice of short-term debt. We find that the percentage of short … homogeneous or compete more aggressively. Moreover, we find that firms with shorter-maturity debt are less aggressive than their …

The study examines the determinants of debt maturity structure decisions, using a sample of companies chosen from two … are the important determinants of debt maturity choice. Size and firm quality have the predicted effect on debt maturity … the impact of effective tax rate, asset maturity, and growth prospects on debt maturity in the Indian context …