Relevant bibliographies by topics / Long-term debts

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Long-term debts'

Author: Grafiati
Published: 30 May 2022
Last updated: 22 June 2025

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Journal articles on the topic "Long-term debts"

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Abuamsha, Mohamed, and Suhair Shumali. "Debt structure and its impact on financial performance: An empirical study on the Palestinian stock exchange." JOURNAL OF INTERNATIONAL STUDIES 15, no. 1 (2022): 211–29. http://dx.doi.org/10.14254/2071-8330.2022/15-1/14.

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The study aims to identify the impact that debt structure has on the financial performance of the organizations listed on the Palestinian Exchange (PEX). The sample of the study consists of 41 companies listed in the PEX, excluding the banking sector. The descriptive method is used, in addition to model measurement, to analyze the panel data using the multiple-regression method. The study concludes that the ROA increases when long-term debts are used for financing the assets in the insurance, investment, and industrial sectors. On the other hand, in the service sector, the ROA is negatively affected by the use of long-term debt, and only the industrial companies’ ROA is significantly affected by the total debt. Furthermore, the study finds that the ROA of companies in the insurance and investment sectors is positively impacted by short-term debts. The main recommendation is that companies in the insurance, industrial, and investment sectors should depend on properly balanced long-term debts to increase their revenue.
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Pyoko, Oliver Mukweyi. "Effect of Firm Size and Profitability on Long Term Debt of Firms Listed at the Nairobi Securities Exchange, Kenya." Asian Journal of Probability and Statistics 26, no. 2 (2024): 84–90. http://dx.doi.org/10.9734/ajpas/2024/v26i2594.

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Organization expenses result from a company’s utilization of long-term debt in its capital structure. One can also characterize a firm’s size by looking at its assets. In order for a company to draw in investors, its worth increases with its size. The profitability of a business may be enhanced by including long-term obligations in its structure of capital since the interest paid on such debts is deduction for taxes. Therefore, this study aimed at examining the effect of firm size and profitability on long term debt of listed firms at the Nairobi Securities Exchange. The study was based on trade off theory and pecking order theory. Secondary data was obtained from the firms from 2007-2011. Panel data was used to analyze data observations. The result indicates that firm size had insignificant effect on long term debt of firms. Profitability had significant effect long term debt. The study recommends that larger firms should leverage their greater access to capital markets to secure long term debts financing at favorable terms, balancing the benefits of debt against potential risks. Firms also with high profitability should encourage internal financing sources to reduce reliance on external debt and minimize financial cost.
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Tanko, Udisifan Michael, Akeem Adetunji SIYANBOLA, Paul Matudi Bako, and Olalere Victor DOTUN. "Capital Structure and Firm Financial Performance: Moderating Effect of Board Financial Literacy in Nigerian Listed Non-Financial Companies." Journal of Accounting Research, Organization and Economics 4, no. 1 (2021): 48–66. http://dx.doi.org/10.24815/jaroe.v4i1.18322.

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Objective – The study examined the moderating effect of board financial literacy on the relationship between capital structure and firm financial performance of listed non-financial companies in Nigeria. Design/methodology – Capital structure was measured by long term debts to total assets, short term debts to total assets equity to total debt ratio and board financial literacy was measured by ratio of board members that have professional and academic qualification in accounting, finance and economics. Meanwhile financial performance was measured by return on assets. Secondary data was extracted from the sampled firms annual report and accounts and analyzed using Panel Least Square. Results – The study revealed a positive and significant relationship between long term debt and ROA. It also shows that board financial literacy moderate capital structure significantly and increase firm performance. The study recommended that the management of Nigerian listed non-financial firms should optimize the capital structure in order to increase the financial performance. They can do that through ensuring that their capital structure is optimal by using more of current debts and non-current debt than equity. The Board of Directors of Nigerian listed company should be concerned about the level of long term debt, short term debt and include members that are financially literate who will contribute in financing decision of firm in order make optimal capital structure for better financial performance. This is because the findings of this study revealed a positive significant moderating relationship between long term debt, short term debt and financial performance.
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Pardamean H. Situmorang, Armen Siagian, Lizania Syahputri, Indrayani, Damsar, and Muammar Khaddafi. "COST OF CAPITAL DERIVED FROM LONG TERM DEBT." Journal of Accounting Research, Utility Finance and Digital Assets 1, no. 3 (2023): 587–90. http://dx.doi.org/10.54443/jaruda.v1i3.86.

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Long-term debt is a policy that is often taken by companies in order to develop their business or invest in the form of fixed assets or non-fixed assets that are used as capital, because a company may not use all of its own capital to invest so that through long-term debt this is how the company can invest and from the results of that investment the company can repay its debts. The decision to take long-term debt requires careful calculation, how much the company's ability to invest and run its business operations, so that long-term debt is not a problem but makes the company grow and develop.
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Olayinka, Aminu Abdulrahim, and Rohaida Abdul Latif. "Influence of Capital Structure on Profitability: Empirical Evidence from Listed Nigerian Non-Financial Firms." Journal of Business Management and Accounting 8, no. 2 (2018): 1–16. http://dx.doi.org/10.32890/jbma2018.8.2.8802.

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Sound and effective capital structure is important for sustainable growth and development of any firm. This research work investigates the impact of capital structure on the financial performance of firms in Nigeria. A total of one hundred and six (106) non-financial firms listed on the Nigerian Stock Exchange between 2012 to 2016 were used as sample. Panel data for the selected firms were generated and analyzed using fixed effect model as a method of estimation. The dependent variable for the study is profitability which was measured as Return on Assets (ROA). The independent variables on the other hand are total debts to total assets (TD), total long term debts to total assets (LTD) and short term debts to total assets (STD) used independently. Sales Growth, Firm Growth and Firm Age are used as control variables. Results indicates a negative significant relationship between Total Debt to Asset, and short term debt with return on assets (ROA), on the other hand, an insignificant relationship between long term debt and return on assets.
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Xie, Zhuyun, Yuzhe Xie, Yue Liu, Guoliang Xu, and Biao Xu. "The long‐term impact of household debts on household consumption." Asian Economic Journal 38, no. 2 (2024): 202–31. http://dx.doi.org/10.1111/asej.12331.

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AbstractUsing panel data from 2012 to 2018, this article investigates the long‐term impact of household debt on household consumption, which is very important to the sustainable development of economy. The result shows that total household debt has a significant crowding‐out impact on long‐term household consumption, whereas nonhousing debt has no significant effect on it. In addition, we also find that the debt of high‐asset families has a weaker impact on long‐term household consumption; the debt of rural families, however, has a greater crowding‐out effect, which means that increasing rural families' leverage will have a greater negative impact on household consumption. Finally, household debt's negative effect on long‐term consumption was not found in older families, whereas it is found at significant level in middle‐aged families. The above results have important implications for China's policy to stimulate consumption and promote sustainable economic development.
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Abdlazez, Fahed Abdullah, Alhashmi Aboubaker Lasyoud, and Abdlmutaleb Boshanna. "The relationship between Malaysian public-listed firms’ corporate governance and their capital structure." Corporate Ownership and Control 16, no. 3 (2019): 98–112. http://dx.doi.org/10.22495/cocv16i3art9.

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The purpose of this paper is to investigate the relationship between corporate governance practices and capital structure of public-listed companies in Malaysia. Using the annual reports of 273 Malaysian public-listed firms on the Bursa Malaysia between 2008 and 2012, hierarchical multiple regression analysis was conducted. Corporate governance was measured by variables including board size, CEO duality, ownership structure, and board meeting. Capital structure was measured through four variables: debt-to-equity ratio, long-term debts, short-term debts, and debt ratio. The findings indicated that corporate governance practices have a positive influence on the debt-equity ratio, long-term debt, short-term debt and a debt ratio of capital structure. However, corporate governance practices’ influence on the debt ratio is found statistically insignificant. The findings also indicate that firm size moderates the relationship between corporate governance variables and capital structure. Empirically, these findings are useful for measuring and understanding financing decisions taken by the Malaysian public listed firms. It also offers insights to policymakers interested in enhancing the role of corporate governance in formulating management strategies.
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Chaleeda, Md Aminul Islam, Tunku Salha Tunku Ahmad, and Anas Najeeb Mosa Ghazalat. "The Effects of Corporate Financing Decisions on Firm Value in Bursa Malaysia." International Journal of Economics and Finance 11, no. 3 (2019): 127. http://dx.doi.org/10.5539/ijef.v11n3p127.

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The primary objective of shareholders and financial managers is generally stated to be the maximization of shareholders’ wealth by increasing the firm value. This research was undertaken to investigate the effect of corporate financing decisions on firm value       . The research has been carried out using the panel data procedure for a sample of 256 firms from 9 sectors listed on Bursa Malaysia during the period 2000-2015. The study uses Tobin’s Q representing firm value for the dependent variable. The corporate financing was measured by leverage (short-term debt to total assets, long-term debt to total assets, total debt to total assets and total debt to total equity) and debt maturity (long-term debt to total debt). Short-term debt to total assets and long-term debt to total assets has a positive significant relationship to firm value. This finding is consistent with the view that leverage and dividends mitigate agency costs of free cash flow problems, therefore, increasing firm value. Total debt to total assets affects firm value negatively. This proves that although there are benefits of debts, there is also the cost of debts. The cost of debt financing arises from the increase in the probability of bankruptcy. Firm value does not depend on the length of debt maturity.
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Ikwuo, Ama Kalu, Isaiah Michael Nwite, Gilbert Ogechukwu Nworie, and Fidelia Nkechi Nworie. "Shareholder value diminution through long-term debts: Evidence from the Nigerian oil industry." Annals of Management and Organization Research 6, no. 3 (2025): 271–85. https://doi.org/10.35912/amor.v6i3.2628.

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Purpose: Failure to maintain an optimal balance between the benefits of long-term debts and the risks associated with financial distress often results in the erosion of shareholder value. In view of the above problem, this study examined whether long-term debts affect shareholder value diminution among listed oil and gas firms in Nigeria. Research Methodology: The ex-post facto research design was deployed on a sample of five firms purposively selected from a population of nine listed oil and gas firms in Nigeria. Secondary data were sourced from the firms’ annual reports between 2014-2023. The hypotheses were tested using panel-estimated generalised least squares. Results: An increase in long-term debt to asset ratio significantly contributes to shareholder value diminution (? = -42.56871; p-value of 0.0003); an increase in long-term debt to equity ratio significantly contributes to shareholder value diminution (? = -5.441092; p-value of 0.0005). Limitations: The study sampled only five out of nine listed Nigerian oil and gas firms and relies solely on net assets per share to measure shareholder value, which may not fully capture the industry's broader financial dynamics. Contribution: In conclusion, the over-reliance on long-term debt financing contributes to heightened financial vulnerability as well as sabotages the aim of maximising shareholders wealth. We recommend that the management of companies in the Nigerian oil and gas industry implement stricter controls on their long-term debt-to-asset ratios by setting a threshold beyond which debt levels should not increase in order to avoid significant shareholder value erosion.
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Serwadda, Isah. "The Effects of Capital Structure on Banks’ Performance, the Ugandan Perspective." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, no. 3 (2019): 853–68. http://dx.doi.org/10.11118/actaun201967030853.

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The paper aims to investigate the effects of capital structure on banks’ performance on Ugandan banks for a ten years period, 2006–2015 with a sample of 20 commercial banks. The study employs four performance indicators of return on equity, return on assets, net interest margin and cost to income ratio to determine bank performance. Panel regression models are used to determine the effects of capital structure on bank performance. Independent variables are sub‑divided into capital structure variables namely; long‑term debt to total assets, short‑term debt to total assets and total debt ratio and then control variables are bank size and tangibility of assets. Results portray that there is a positive relationship between capital structure variables and bank performance. It’s between long‑term debts, total debt with net interest margin. There is also a positive relationship between total debt and return on assets. It is still the same between total debt and returns on equity. However, there is a negative relationship between short‑term debt and return on assets. The results also signify a positive relationship between bank size and net interest margin. It is still the same between bank size and returns on equity plus return on assets. There is a negative relationship between the tangibility of assets and net interest margin. It is also the same with return on equity. The findings propose that profitable banks rely more on debt financing as their financing option. This is advanced by the fact that approximately 68 % of total assets are represented by short‑term debts for Uganda’s commercial banks. This further implies that Ugandan banks largely depend on short‑term debt financing for their business operations compared to long‑term debt. Hence the study recommends that executive banking management teams plus policymakers should design prudent financing decisions aimed at reducing overreliance on debts to yield optimal capital structure levels. This will enable banks to remain at the top of the profitability game competitively in the banking industry.
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Dissertations / Theses on the topic "Long-term debts"

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Seroka, Ngwanatau. "The Influence of Financing Structure on Performance of MSMEs in South African: "The Valley of Death"." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/28374.

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Previous researchers, especially on large enterprises, have revealed that debt financing structure influences enterprise performance. Though the issue has been extensively researched, micro, small, and medium-sized enterprises (MSMEs) have traditionally been operating differently as compared to large enterprises in terms of their financial decisions, ownership and management style, and behaviour. Therefore, this study will explore the gaps encountered by all MSMEs to grow their businesses. These include forms and type of industry, firm size, asset tangibility, and a firm’s current assets in relation to its current liabilities and profitability level. The study examines the influence of financing structures on performance of micro, small and medium-sized enterprises (MSMEs) in South Africa. The ordinary least squares (OLS) technique of measurement is applied to examine the effects of financing structure on performance across various industrial sectors in the years 2013, 2014 and 2015. The findings in this study indicate an increase in the use of leverage to drive the influence of total debt on performance in all industrial sectors of MSMEs in South Africa. From the cross-sectional regression analysis, the results show that financing structure has a negative effect on the profitability of MSMEs, although not absolutely. The findings show that the size of the enterprise, asset tangibility, and the ratio of current assets to current liabilities are the most influential of borrowing decisions in total debt, short-term debt, and long-term debt. A significantly negative effect is observed for long-term debt, while short-term debt (STDR) exhibits a significantly positive effect. Thus the influence on MSMEs’ leverage on performance is driven by the usage of short-term debt. The variables of size of the firm, and ratio of current assets to current liabilities, do not have the same effect in all debt levels; the significance is substantially higher for long-term debt than for total debt and short-term debt. On the other hand, our empirical results suggested that transactional costs, and an asymmetric information problem in smaller firms, may lead to a mainly negative influence on size and total debt. The asset structure on profitability observed across the years showed mixed experiences. The ratio of current assets to current liabilities was found to be positive and significant on long-term debt and short-term debt leverage.
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Fairchild, Richard. "Optimal long term financing." Thesis, University of Bristol, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310694.

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Shultz, James Alan. "Long-term debt in college and university institutional finance." W&M ScholarWorks, 2000. https://scholarworks.wm.edu/etd/1550154165.

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Williams, Thomas Cephis. "Long-term oil warrants--an application to Venezuelan debt relief." Thesis, Massachusetts Institute of Technology, 1990. http://hdl.handle.net/1721.1/27974.

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Tischbirek, Andreas Johannes. "Essays on unconventional monetary policy and long-term government debt." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:7b01cae9-95d2-4973-805d-c79ffce22261.

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This thesis studies the optimal conduct of unconventional monetary policy in the form of purchases of long-term government debt by the central bank and, motivated by this policy tool, the evolution of long-term government debt holdings in household portfolios over the course of the life cycle. It is comprised of three self-contained chapters. The first chapter investigates whether it can be beneficial for central banks to use the unconventional tool even when the main policy rate is not constrained by the zero lower bound. A friction in the interaction between households and banks allows central bank purchases of long-term government debt to reduce long-term interest rates and thus to stimulate economic activity. If debt purchases and conventional short-term interest rate policy are coordinated in an appropriate way, the central bank is able to reduce the volatility of output and inflation. In the second chapter, the role that unconventional monetary policy can play in a currency union is analysed. A model is laid out, in which two countries form a currency union with a common central bank but separate and uncoordinated fiscal policy institutions. When monetary policy is implemented only through the common short-term interest rate, the central bank is unable to respond effectively to country-specific shocks. Due to segmentation in the market for long-term government debt, the yield on long-term debt can differ across countries. As a result, a monetary policy authority that can rely on bond purchases is able to address idiosyncratic shocks reflected in volatility of the natural terms of trade more effectively and to achieve higher welfare than one that cannot make use of this instrument. The final chapter studies the long-term government bond share in household portfolios over the course of the life cycle. US data from the Survey of Consumer Finances suggests that participation in the market for long-term government debt first increases and later decreases as agents approach the retirement age. The portfolio share conditional on participation is non-decreasing over the working life. These stylised facts can be explained by means of a portfolio choice model in which agents are subject to aggregate risk through asset returns as well as idiosyncratic risk through labour income and the stochastic events of retirement and death.
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Chaika, Tetiana. "Profitability Ratios on Capital and Investment Analysis of Ukrainian Hospitality Industry (calculated by official statistical reporting)." Thesis, Klaipeda University, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/40895.

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Profitability is a characteristic of the ability of a company to generate profits per unit of revenue (income), assets, capital, investments, cash flows, etc. Single isolated values of return on capital (investment) are not able to provide information about the success or failure of the use of capital and investments. This study presents the main metrics of return on capital and investment and the method of their calculation on the Ukrainian companies’ open financial statements.<br>Рентабельність – характеристика здатності підприємства генерувати прибуток у розрахунку на одиницю виручки (доходу), активів, капіталів, інвестицій, грошових потоків тощо. Поодинокі ізольовані значення рентабельності капіталу і інвестицій не здатні надати інформацію про успішність чи неуспішність використання капіталу і інвестицій. В даному дослідженні наведені основні метрики рентабельності капіталу і інвестицій і методика їх розрахунку по відкритій фінансової звітності українських підприємств.
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Kim, Joung-Eun. "Strategic Choice and Financial Structure in Casual Themed Restaurants." Thesis, Virginia Tech, 2008. http://hdl.handle.net/10919/35526.

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Capital structure is one of the most frequent topics in the finance literature. This literature has its origins in studies of the manufacturing industry. Much of the results of this work have been applied indiscriminately to other industries without thorough validation. Only limited studies have considered financial structure in hospitality industry. The service industry is different than manufacturing industry, and even the hospitality industry is not homogeneous. The restaurant industry and lodging industry are quite different from each other. Of interest to this present study is to seek to understand how the patterns of capital structure are shaped within the context of the multi-unit casual themed restaurant industry. Restaurant industry is well known for a high bankruptcy rate. Many multi-unit restaurants exist in the casual themed restaurants strategic group in the Unites States, and many small independent restaurants are also present. The firmâ s strategic choice and its relationship with financial structure became a topic for my research. Publicly traded casual themed restaurants have been selected in this study. Hypothetically a common capital structure exists among firms within this strategic group. In this study, an investigation can consider the relationship among financial ratios as well as the uniqueness of the financial structure of the casual themed restaurants.<br>Master of Science
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Petrovic, Katarina. "Government Debt : Why Has the Government Debt Increased? An Analysis of What Factors Influence the Long-Term Interest Rate?" Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-29051.

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This paper analyzes what factors influence the long-term interest rate, in order to give an understanding of why the government debt has increased in EU member states. It is a statistical study of panel data analyzed by the fixed effect model. The research of the 27 EU member states is based on secondary data from the European Commission; Eurostat and EconStats. The results by the fixed effect model show that government debt, budget deficit and presidential system are significant and have a positive relationship with the long- term interest rate. The growth rate is significant, having a negative relationship with the long-term interest rate and the financial crisis did not increase the long-term interest rate. The results were not entirely consistent with theories and previous studies.
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Schiller, Jan. "Financování schodku státního rozpočtu prostřednictvím emise dluhopisů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85116.

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The aim of this thesis is to point out recent development in the field of debt creation, its concordance with academic practice and to outline feasible utilization of financial modeling in the area of government deficits. The effort is to put institutional operation of debt management into context of recent history of financial markets and to verify its success. The process of debt portfolio management with use of advanced financial tools is shown on the sample of Czech debt manager. From the observation of the overall environment we can state the effort to develop efficient domestic debt market and the conception of long-term strategies based on risk management principles and to draw a set of specific recommendations applicable both to local and general conditions.
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Grill, Tomas, and Håkan Östberg. "A Financial Optimization Approach to Quantitative Analysis of Long Term Government Debt Management in Sweden." Thesis, Linköping University, Department of Mathematics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2223.

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<p>The Swedish National Debt Office (SNDO) is the Swedish Government’s financial administration. It has several tasks and the main one is to manage the central government’s debt in a way that minimizes the cost with due regard to risk. The debt management problem is to choose currency composition and maturity profile - a problem made difficult because of the many stochastic factors involved. </p><p>The SNDO has created a simulation model to quantitatively analyze different aspects of this problem by evaluating a set of static strategies in a great number of simulated futures. This approach has a number of drawbacks, which might be handled by using a financial optimization approach based on Stochastic Programming. </p><p>The objective of this master’s thesis is thus to apply financial optimization on the Swedish government’s strategic debt management problem, using the SNDO’s simulation model to generate scenarios, and to evaluate this approach against a set of static strategies in fictitious future macroeconomic developments. </p><p>In this report we describe how the SNDO’s simulation model is used along with a clustering algorithm to form future scenarios, which are then used by an optimization model to find an optimal decision regarding the debt management problem. </p><p>Results of the evaluations show that our optimization approach is expected to have a lower average annual real cost, but with somewhat higher risk, than a set of static comparison strategies in a simulated future. These evaluation results are based on a risk preference set by ourselves, since the government has not expressed its risk preference quantitatively. We also conclude that financial optimization is applicable on the government debt management problem, although some work remains before the method can be incorporated into the strategic work of the SNDO.</p>
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Books on the topic "Long-term debts"

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Kinoshita, Noriaki. Government debt and long-term interest rates. International Monetary Fund, Fiscal Affairs Dept., 2006.

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Alfaro, Laura. Debt maturity: Is long-term debt optimal? National Bureau of Economic Research, 2007.

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Alfaro, Laura. Debt maturity: Is long-term debt optimal? National Bureau of Economic Research, 2007.

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Diwan, Ishac. Long term prospects in Eastern Europe: The role of external finance in an era of change. International Economics Dept., World Bank, 1991.

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1941-, Bergsten C. Fred, and Peterson Institute for International Economics., eds. The long-term international economic position of the United States. Peterson Institute for International Economics, 2009.

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Montana. Legislature. Office of the Legislative Auditor. Report on state long-term financial obligations at June 30, 1985. The Office, 1985.

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Cochrane, John H. Long-term debt and optimal policy in the fiscal theory of the price level. National Bureau of Economic Research, 1998.

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G, Swann Nikola, Chambers John (John Boyd), and Beers David T, eds. United States of America long-term rating lowered to 'AA+' on political risks and rising debt burden: Outlook negative. Standard & Poor's, 2011.

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Walker, David M. Social Security: Individual accounts as an element of long-term financing reform : statement of David M. Walker, Comptroller General of the United States, before the Committee on Finance, U.S. Senate. The Office, 1999.

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United States. Congress. Senate. Committee on Finance. Subcommittee on Long-term Growth and Debt Reduction. Administration's request to increase the federal debt limit: Hearing before the Subcommittee on Long-Term Growth and Debt Reduction of the Committee on Finance, United States Senate, One Hundred Seventh Congress, second session, February 14, 2002. U.S. G.P.O., 2002.

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Book chapters on the topic "Long-term debts"

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Monnet, Éric, and Blaise Truong-Loï. "The History and Politics of Public Debt Accounting." In A World of Public Debts. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48794-2_19.

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AbstractA country’s public debt figures vary considerably in any given year, depending on the definitions used. It creates difficulties in constructing and interpreting long-term statistical series. This chapter examines the policy issues behind the definition and accounting of public debt through history. Based on a critical analysis of widely used historical sources, as well as case studies, it discusses how to interpret historical public debt statistics. Analyzing general trends in the historical development of comparability of public debt statistics since the nineteenth century, it identifies three perspectives on debt accounting that have framed the construction of statistics over time: “financial”, “circuitist” and “benchmarking”. Since public debt accounting and policy depend on the way in which public debt is issued and traded and on the identity of creditors, each of these ideal-types roughly corresponds to a debt regime, and more broadly to a historical period of capitalism.
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Tracy, James D. "On the Dual Origins of Long-Term Urban Debt in Medieval Europe." In Urban public debts, urban government and the market for annuities in Western Europe (14th-18th centuries). Brepols Publishers, 2003. http://dx.doi.org/10.1484/m.seuh-eb.3.1938.

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Guerard, John B., and Eli Schwartz. "Long-Term Debt." In Quantitative Corporate Finance. Springer US, 2007. http://dx.doi.org/10.1007/978-0-387-34465-2_9.

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Guerard, John B., Anureet Saxena, and Mustafa Gultekin. "Long-Term Debt." In Quantitative Corporate Finance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43547-9_9.

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Guerard, John B., Anureet Saxena, and Mustafa N. Gültekin. "Long-Term Debt." In Quantitative Corporate Finance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-87269-4_9.

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Berzsenyi, Emese, and Rita Kattein-Pornói. "Historical Changes in the Perception of Disability Reflected Through Technological Advancements, or the Long-Term Cultural Impacts and Social Debts of the European Middle Ages." In Lecture Notes in Networks and Systems. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-85652-5_61.

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Heise, Michael. "Aligning Crisis Management and Long-Term Reform Incentives." In Emerging from the Euro Debt Crisis. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-37527-9_8.

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Jacque, Laurent L. "Optimal Currency Denomination in Long-Term Debt Financing." In Management and Control of Foreign Exchange Risk. Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-009-1806-1_9.

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Kaźmierska-Jóźwiak, Bogna, Jakub Marszałek, and Paweł Sekuła. "Determinants of Long-Term and Short-Term Debt Financing: Evidence from Poland." In New Trends in Finance and Accounting. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_66.

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Meier, Henri B., John E. Marthinsen, Pascal A. Gantenbein, and Samuel S. Weber. "Swiss Debt Markets." In Swiss Finance. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23194-0_8.

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AbstractThe stable Swiss franc currency, low-interest rates, high market liquidity, and long-term funding opportunities have made Swiss debt markets an attractive source of capital for borrowers, such as businesses, governments, and supranational organizations. The exceptionally well-developed long-term debt market has reduced the need for short-term financing and has proven highly resilient during times of turmoil. Today, Switzerland has a non-public borrowers’ market that is larger than the public borrowers’ segment, partly due to the federal debt brake. A distinctive feature is the Pfandbrief market which has remained loss-free during its 90-year history. While the share of foreign bonds has decreased over time, Sustainable Bonds, comprising Green Bonds, Social Bonds, and bonds linked to sustainability have emerged as a new important bond type.
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Conference papers on the topic "Long-term debts"

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Jurušs, Māris, Baiba Šmite-Roķe, Daiga Zēna-Zēmane, Montaa Celmiņ, and Egita Pole. "Possible options for ensuring of tax compliance." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.514.

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Tax evasion is one of the biggest challenges for tax administrations around the world. Tax non-compliance leads to a large tax debt in state budgets. Part of these tax debts is impossible to recover, since debtors have neither assets or cash. The aim of this research is to evaluate feasible options to ensure tax compliance. Solutions could be considered in two directions. In short-term it should be considered how to reduce already incurred debts. In the long-term, the segmentation of taxpayers and preventive measures for each segment could be used.
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Okay Toprak, Aslı, Canan Özge Eğri, and Güldenur Çetin. "The Usage of Credit Cards: An Empirical Analysis on Turkish College Students." In International Conference on Eurasian Economies. Eurasian Economists Association, 2019. http://dx.doi.org/10.36880/c11.02263.

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In recent years, there has been a dramatic increase in the number of credit card usage among university students. Credit cards can be a convenient payment tool that gives university students a number of advantages and benefits to learn financial responsibility when it can be used in a controlled and responsible manner. On the other hand, using credit cards also have serious financial consequences when mismanagedly used. The excessive credit card debt and overdue payments give burden on university students’ shoulders before starting their full-time jobs. Besides that, when the other debts such as education credits are added, inevitable stress and anxiety make negative impacts on their newly started adult life. Also, lack of experience on using credit cards and personal financial information, tend to put some students at a higher financial risk due to a large and perhaps unmanageable debt burden. Therefore, rising number of students who use credit cards increases the concern for these long-term negative results of the credit card. In this context, we aim to evaluate the basic demographic and socio-economic factors that affect the attitudes of Kırklareli University students towards credit card ownership, credit card usage, and to evaluate the students' ability to manage their financial situation.
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Schiopu, Ana, Alexandru Nederita, and Elena Taban. "Financial reporting in technical vocational education institutions: problems and solutions." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.24.

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In this article, the peculiarities of the preparation of financial statements in technical vocational education institutions are examined, which "mainly" refer to: selection of the set of financial statements; carrying out the preliminary works to be carried out before the preparation of the financial statements; identifying the particularities of calculating balance sheet indicators, the profit and loss situation in technical vocational education institutions, such as: long-term debts regarding goods received under economic management, patrimony received from the state with ownership rights, undistributed profit (uncovered loss) of previous years; the content and structure of the explanatory note to the financial statements; reforming the balance sheet. The authors formulated proposals, which will ensure a higher degree of veracity, comparability and transparency of the information in the financial statements.
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Baigonushova, Damira, Junus Ganiev, Nevin Aydın, and Mairam Baigonusheva. "Sustainability of the Current Account Deficit in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01843.

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Like most developing countries, current account deficit in Kyrgyzstan is one of the ongoing problems. The external dependency on both consumption and production goods and the lack of diversification of export goods, in other words, the formation of export from the unprocessed goods such as gold and some agricultural products further increase the risks in this area. So, in this study, it is aimed to investigate the sustainability of current account deficit in Kyrgyzstan and also its causes for 2000:1-2016:4 time periods. Time series causality, VAR-analysis approach and the Johansen cointegration methods have been used. When the relations between the current account deficits and the important sub-items of this account are examined, it is found out that the current account deficits are mostly affected by net exports and foreign debt interest payments. From a wider perspective, it has been found that the changes in current account deficit are mostly influenced by foreign direct investments. According to the Johansen cointegration test, there is no cointegration between export and import series, which is why Kyrgyzstan's foreign trade deficit is not sustainable. In the short term, the current account deficits, which are being carried out without any very important problems with the help of foreign workers' income, foreign debts and foreign direct investments, may become an important problem in the long run. To prevent this, there is a need for more active and more effective policies in the country to support real sectors that can compete with the rest of the world.
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Uplisashvili, Guram. "On Some Problematic Issues of the Tax System Development and Tax Culture Formation in Georgia." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.27.

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The presentation focuses on development issues in tax system of Georgia and the formation of tax culture. Forms of relations between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on citizen mindsets, their law-abiding behavior, their readiness for the established tax burden, and public tax culture. It goes without saying that different societies differ from each other in their specific tax culture. A necessary condition for building the tax system of any country is to base it on certain principles. These are the principles of legality, responsibility, uniformity, justice, stability, cost-effectiveness and so on. When building a tax system, attention should be paid to characteristics of the tax culture typical of the local society. The paper discusses some of the problematic issues identified in the process of reforming the tax system of Georgia, which are related to the current stage of tax culture development. We focused on the risks that were identified in terms of writing off tax debts, measures to simplify the procedures for repayment of overpaid tax, as well as increasing the excise rates. Research has shown that these specific measures have negative fiscal conseuences in both the short and long term and have a negative impact on taxpayers' tax morality. We believe that the degree of readiness of taxpayers for the tax burden should be taken into account when planning the reform of the tax system. In addition, tax system formation and tax administration measures should be planned in such a way that by providing the right positive or negative incentives, the motivation of taxpayers and the attitudes of society as a whole will develop in the desired direction in the long term. It is necessary to continue reforming the tax legislation and the administration system under the following conditions: Further simplification of tax administration procedures. Further strengthening of electronic services. Introduction of additional (especially non-tax) regulations for payers is not welcomed; Maintaining low tax rates. Under the conditions of the current level of tax culture, high rates push taxpayers to shadow operations, thereby undermining their sense of loyalty to taxes; Care should be taken in matters of tax debt write-offs. Such precedents, especially those of a continuous nature, distort the motivation of the payers; There is a need to eliminate weak points in tax legislation and administration. This applies not only to the procedures for repayment of overpaid tax, but also to the possibilities of illegally using special taxation regimes and a number of benefits; It is important to establish a perception of the stability of tax practices in society. It is necessary to adhere the principles of the mandatory nature of taxes, regulation by law, uniformity, justice and other principles. Only in this case, public tax culture will develop in the right direction in the long term. Article in Georgian.
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Hojdan, Dávid. "Impact of Public Debt on Long-Term Interest Rates." In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.166-175.

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In this paper, I have tried to answer whether higher public debt in advanced economies leads to rising long-term interest rates. First, I estimated the impact of public debt on long-term nominal interest rates on a sample of 18 advanced economies in the years 1950-2017 using a fixed effects model in various specifications. The effect of debt remained insignificant in all specifications. Second, with the help of a novel way of visualizing rollingwindow regression inspired by [12], I have shown that the impact of public debt is in fact time-varying, and a positive significant effect is rather a hallmark of recent decades.
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Keišs, Staņislavs, and Alla Seregina. "The Public Debt of Latvia: Short-Term and Long-Terms Aspects." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.042.

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The article investigates the structure and dynamics of public debt of Latvia for the period from 2006–2016 year. The relevance of the study long-term effects of public debt on the economy of Latvia is predetermined by a significant increase in its volume of low GDP growth rates in recent years. This article discusses conceptual approaches and criteria for evaluation of the public debt. An analysis of the main reasons for the growth of public debt of Latvia after joining the EU, considers its specific characteristics and consequences as compared with the more developed EU countries on the basis of these annual reports of Latvia Treasury over the past ten years. Analysis of the structure of the debt of Latvia on maturity shows that an effective public debt management necessarily involves consideration of the long-term effects of the growth of public debt to the public. High level of the external indebtedness in the structure of Latvian public debt is a factor of the growth of “debt overhang” even following Maastricht criterions of public debt. As a result of the research is justification of differentiated approach necessity to the evaluation of public debt with considering of intertemporal effects.
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Uryszek, Tomasz. "Long- vs. short term orientation and refinancing risk of public debt – evidence form EU economies." In The 5th International Scientific Conference on Administrative and Financial Sciences (CIC-ISCAFS'2025). Cihan University-Erbil, 2025. https://doi.org/10.24086/icafs2025/paper.1774.

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Abstract—The aim of the study is to examine whether countries characterized by long-term orientation (in the context of the Hofstede model) tend to issue public debt with longer maturities compared to countries classified as having a short-term orientation, thereby reducing refinancing risk for public debt. To address this aim, the following research hypotheses were formulated: (1) there is a positive and strong correlation between the level of the long-term orientation index and the maturity length of public debt; (2) the values of the average term to maturity (ATM) are higher in countries with higher levels of the long-term orientation index. The study uses annual data from 2011–2022 collected for the EU member states. Key findings are presented in the section Conclusion and Policy Implications. Keywords—Public debt, Hofstede model, European Union, sovereign debt maturity.
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Molnar, Arthur-Jozsef, and Simona Motogna. "Long-Term Evaluation of Technical Debt in Open-Source Software." In ESEM '20: ACM / IEEE International Symposium on Empirical Software Engineering and Measurement. ACM, 2020. http://dx.doi.org/10.1145/3382494.3410673.

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Hojdan, David. "Exploring the relationship between government DEBT and real GDP: a panel ARDL analysis." In 14th International Scientific Conference „Business and Management 2024“. Vilnius Gediminas Technical University, 2024. http://dx.doi.org/10.3846/bm.2024.1311.

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This study explores the impact of government debt on real GDP in 37 high-income economies from 1990 to 2019, using quarterly data and panel ARDL models with the PMG estimator to distinguish between short-run and long-run effects. Despite identifying a non-linear relationship between government debt and real GDP, suggesting a long-term debt threshold of 95% to 110%, robustness checks using the Common Correlated Effects estimator to adjust for cross-sectional dependence find no significant long-term impact of government debt on real GDP. This conclusion calls into question the existence of a universal debt threshold affecting economic growth in high-income economies and contributes to the debate on the optimal level of government debt and its economic effects.
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Reports on the topic "Long-term debts"

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Garrido, Isabel, and Irune Solera. Has the 2021 general SDR allocation been useful? For what and for whom? Banco de España, 2023. http://dx.doi.org/10.53479/33423.

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In the face of the COVID-19 crisis, the International Monetary Fund (IMF), other multilateral institutions and countries took unprecedented measures. Inter alia, the IMF agreed on an historical SDR allocation that more than tripled the volume of SDRs to cover long-term global reserve needs and ultimately support vulnerable countries. Member countries can keep SDRs to boost their reserves or use them in other ways, including to cancel their debts with the IMF, lend to the IMF or exchange SDRs for currencies. This document evaluates how members have used the 2021 SDR allocation. The findings show that most of the allocation has been used to increase reserves, although 40% of emerging economies and more than 60% of low-income countries have used SDRs to service their debts with the IMF or to exchange for currency, mainly for budgetary purposes in relation to social and health policies. Furthermore, in line with the G20’s objective to channel USD 100 bn of SDRs to countries in need, members with sound economic positions have voluntarily lent some of their SDRs to IMF trusts that finance vulnerable countries in affordable terms.
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Alfaro, Laura, and Fabio Kanczuk. Debt Maturity: Is Long-Term Debt Optimal? National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w13119.

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Cochrane, John. A Fiscal Theory of Monetary Policy with Partially-Repaid Long-Term Debt. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w26745.

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Misera, Lucas J. From short-term relief to long-term hardship: some small businesses Struggle with debt burdens from COVID-19 Ecconomic Injury Disaster Loans. Federal Reserve Bank of Cleveland, 2024. http://dx.doi.org/10.55350/sbcs-20240820.

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Numerous small businesses turned to the government's Economic Injury Disaster Loan program to weather the most challenging days of the pandemic. But some of these firms are struggling with the resulting debt burdens.
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Cochrane, John. Long-term Debt and Optimal Policy in the Fiscal Theory of the Price Level. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6771.

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Arce, Fernando, and Alessandro T. Villa. Debt Ceiling Rules under Intermediate Commitment: Discussion Paper. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013547.

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Fiscal rules can help countries with long-term debt overcome time-inconsistent default incentives, but enforcement is often imperfect. We integrate an optimal fiscal policy framework under partial commitment with a sovereign default model featuring long-term debt, introducing an endogenously announced debt ceiling as a fiscal rule. First, we analyze a baseline environment where governments announce a ceiling each period and incur a proportional cost for issuing above it. Second, we extend the model to a political economy setting with heterogeneous agents, where competing parties renegotiate the inherited ceiling, thereby microfounding the cost. The ceiling reduces debt dilution but limits fiscal flexibility. Calibrated to Argentina, our counterfactual shows that welfare gains from such a rule are possible but not guaranteed, a finding that persists in the fully microfounded model.
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Kiguel, Miguel A. Debt Management: Some Reflections Based on Argentina. Inter-American Development Bank, 1998. http://dx.doi.org/10.18235/0011577.

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A good liability management strategy is one that helps minimize the cost of borrowing over the medium and long term. The objective is not to save the last basis point in each transaction, but rather to bring down the overall borrowing cost. This paper uses Argentina's experience to illustrate some important elements in the design of a liability management strategy. It takes into account the specific characteristics of the Argentine capital market and of the debt instruments that are available.
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Jose Maliakal, Shreya. Debt Relief Initiatives: HIPC and MDRI. Institute of Development Studies, 2025. https://doi.org/10.19088/k4dd.2025.050.

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HIPC (Heavily Indebted Poor Countries) and MDRI (Multilateral Debt Relief Initiative) “remain the largest and most comprehensive debt relief efforts ever launched for low-income countries” (Zhou, 2021, p. 224). This review gathers literature from academic and grey sources (such as the Decision Point Review Reports by IMF) post 2014. The review draws evidence relating to the impact and effectiveness of the HIPC and the MDRI on development outcomes prioritising low-income and low-middle-income countries, predominantly covering Sub-Saharan Africa. Most studies included in this review emphasise on quantitative metrics of development outcomes in education, fiscal space, and poverty reduction, with a notable lack of qualitative research exploring institutional transformations and long-term economic impacts.
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Kürsat Önder, Yasin, Mauricio Villamizar-Villegas, and Jose Villegas. Debt Moratorium: Theory and Evidence. Banco de la República, 2023. http://dx.doi.org/10.32468/be.1253.

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Our study analyzes the impact of debt moratorium policies, possibly the oldest approach to addressing repayment problems. Using Colombian administrative data, we compare firms that narrowly met the criteria for moratoria (eligible firms could not exceed 60 days overdue on their loans) with those that just missed it. Our findings reveal that stressed firms accessing moratoria experience more favorable loan conditions on subsequent borrowing, characterized by higher loan amounts and lower interest rates. This credit relief, in turn, contribute to substantial increases in firm investment and employment. To delve deeper into the implications, we employ a quantitative general equilibrium model of default to assess both short- and long-term effects. While these policies effectively mitigate liquidity concerns, they concurrently elevate default risks. Notably, our research underscores larger welfare gains when debt moratorium policies incorporate interest forgiveness during periods of debt standstill by reducing default risk.
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Chakrabarti, Rajashri, Nicole Gorton, and Michael Lovenheim. State Investment in Higher Education: Effects on Human Capital Formation, Student Debt, and Long-term Financial Outcomes of Students. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27885.

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