Relevant bibliographies by topics / Long-term liabilities and debt

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Academic literature on the topic 'Long-term liabilities and debt'

Author: Grafiati
Published: 4 June 2025
Last updated: 23 June 2025

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Journal articles on the topic "Long-term liabilities and debt"

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Park, Sun-young. "The Effect Of Short-Term Debt On Accrual Based Earnings Management And Real Earnings Management." Journal of Applied Business Research (JABR) 32, no. 4 (2016): 1287–300. http://dx.doi.org/10.19030/jabr.v32i4.9737.

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This study investigates whether short-term debt is related to earnings management. Short-term debt is divided into total current liabilities, debt in current liabilities and short-term borrowings. In addition, this study examines how short-term debt is related to how firms manage their earnings. I use discretionary accruals and real operating decisions as the earnings management method. The study finds that debt in current liabilities only has a statistically significant impact on accrual earnings management, and short-term borrowings are only shown to have a statistically significant impact on real earnings management. These results indicate that managers engage in accrual earnings management of debt included in current liabilities and use real earnings management of short-term borrowings from financial institutions.Therefore, this evidence indicates that managers engage in accrual earnings management of debt in included current liabilities when they face the liquidity risk of short-term debt, and the firms with debt financing constraints are likely to manage real earnings in spite of enhanced firm monitoring by lenders such as financial institutions. The findings in this study may have implications in the debate about the monitoring function of financial institutions such as banks.
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Popko, Yevheniia, and Olha Lukova. "The Methodological Component of Improving the Assessment of Long-Term Debt as a Financial Instrument." Oblik i finansi, no. 3(101) (2023): 12–20. http://dx.doi.org/10.33146/2307-9878-2023-3(101)-12-20.

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Accounts receivable and payable are one of the most common types of financial instruments of agricultural enterprises. Until recently, such debt was considered a traditional accounting object with established recognition rules, cost measurement and disclosure. However, since the end of 2019, the valuation of such financial instruments has changed due to introducing the present value as a priority for its long-term type. The article aims to reveal the methodology for determining the present value of long-term debt as the most common type of financial instrument. The specifics of the application of the present value for the assessment of long-term debt were disclosed. It was substantiated which types of such debt are subject to the discounting requirement and which are not. The problem points of introducing a new type of assessment, which affect the data of financial statements, were identified. The article contains the necessary data and rules for the most reliable calculation of the present value of long-term receivables and long-term liabilities as financial instruments. The study results show that for the most accurate and objective determination of the present value of long-term receivables and long-term liabilities as financial instruments, the agricultural enterprise needs to record the methodology of cost measurement of such objects in the Regulation of accounting policy. In particular, it is necessary to specify the object (which type of long-term debt is subject to discounting and which is not), the calculation (formula), the variable (discounting rate selection procedure) and the documentary (a form of the primary document) components.
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Len, Vasyl, and Valentyna Glivenko. "Long-Term Receivables and Liabilities in Accounting and Reporting." Accounting and Finance, no. 3(89) (2020): 30–40. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-30-40.

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The purpose of the article is to disclose the types of long-term debt liabilities, which need to be evaluated at the balance sheet date at their present value, to substantiate the procedure for calculating the present value and reflecting of accounting differences in accounting system. The requirements of national accounting standards regarding the display of long-term receivables and liabilities in accounting and reporting are discussed in the article. The methods of selecting the interest rates and the procedure of calculating their present value are described. It is proved that considering the national accounting standards there is uncertainty and multivariation concerning discount rates and the procedure of calculating the present value of long-term liabilities and distribution of discount variances. Due to this fact, the decision on the application of discount rates and the procedure of calculating the present value are made by accounting entities on their own based on the professional judgment of an accountant. It is proved that it is advisable to calculate the present value of long-term liabilities on the first balance sheet date after their occurrence using a quarterly period. It is argued that during the transferring long-term liabilities to current ones, discount variances should be written off at the same time. It is concluded that the discount variances should be accounted with applying the accounts of other income and expenses. An example of calculating the present value of long-term liabilities and accounting entries to it are also given. It is determined that the reflection of the present value of long-term liabilities in the accounting and reporting, that arose in connection with the acquisition of assets, does not affect their initial and further assessment. It is proposed to form and approve at the state level the Guidelines for determining the present value of long-term liabilities, that are to be discounted, and the distribution of discount variances between reporting periods.
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Shimko, O. V. "Analyzing the liabilities and stockholders' equity of the world's leading public oil and gas corporations." Economic Analysis: Theory and Practice 19, no. 4 (2020): 745–63. http://dx.doi.org/10.24891/ea.19.4.745.

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Subject. The article investigates liabilities and equity of leading public oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current values of the main components of liabilities and equity of leading public oil and gas companies, identifying the key trends over the studied period and factors that led to the changes. Methods. The paper employs methods of comparative, financial, and economic analysis, generalization of official annual reports on financial and business operations of the said corporations. Results. Based on the results of the comprehensive analysis of balance sheets of 25 oil and gas companies, I established movements in the size and structure of liabilities and equity in the public sector of the industry and the main factors that contributed to the changes. Conclusions. Over the studied period, I revealed an increase in the balance sheet valuation of liabilities and equity of most of leading public oil and gas companies, notwithstanding a noticeable decrease in their value after the industry crisis. The components of liabilities and equity remained approximately equal, but the transformation in the ratio between the components occurred within the indicators themselves. The long-term component started prevailing in the structure of liabilities. It was driven by growing total debt, which almost equaled the value of accounts payable. As a result, the total debt became the dominant component of long-term liabilities, and accounts payable retained key positions only in the short-term component.
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Iryna, Tralo. "DISCOUNTING IN ACCOUNTING AS A TOOL FOR CASH FLOWS MANAGEMENT OF THE ENTERPRISE." Economic journal Odessa polytechnic universit 7 (August 8, 2019): 150–56. https://doi.org/10.5281/zenodo.3753208.

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Keeping track transactions in the accounting system according to the real conditions of business requires the introduction of new methods of valuation of accounting objects. Long-term liabilities are one of the indicators of attracting investments, forming financial potential and a determinant of financial stability of an entity. In the course of research using the methods of analysis, grouping and generalization the place of discounting in the cash flow management system of the enterprise is outlined. This made it possible to analyze the appropriateness of estimating long-term debt and accounting liabilities at present value using discounting. On the basis of this, the peculiarities of changes taking place in the accounting and analytical system that affect the reliability and comparability of data on implemented or planned economic processes are revealed.
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Ibrahim, Haslindar, and Mohammed Aljaloudi. "Sovereign Asset and Liability Management (SALM) and Efficient Debt Management: An Empirical Study for Jordan." International Journal of Analysis and Applications 22 (August 12, 2024): 132. http://dx.doi.org/10.28924/2291-8639-22-2024-132.

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This research is about the effect of Sovereign Asset and Liability Management (SALM) on efficient debt management in Jordan using quarterly data from 2005 to 2023. The paper applies time series analysis methods, such as the Autoregressive Distributed Lag (ARDL) and Nonlinear Autoregressive Distributed Lag (NARDL) models to study the links between SALM components (cash reserves, foreign reserves, equity in state-owned enterprises, future revenues, government debt, fiscal expenditures and contingent liabilities) and Jordan's debt-to-GDP ratio. The results show that these variables have a significant impact on the short-term and long-term efficiency of debt management. Besides, the NARDL model shows that there are asymmetric impacts of equity in SOEs, future revenues and fiscal expenditures which means that these variables have different effects when they increase or decrease. The policy recommendations are to keep the debt levels sustainable, to accumulate foreign reserves, to manage contingent liabilities effectively and promote coordination among the relevant institutions for fiscal sustainability and economic growth.
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Konieva, Tetiana. "The impact of financing policy on the cost of debt." Investment Management and Financial Innovations 18, no. 4 (2021): 177–89. http://dx.doi.org/10.21511/imfi.18(4).2021.16.

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The cost of debt is a key element to define the amount of the regular interest payments of a company and its business value. It is used for indicators that warn of the economic crisis, which is relevant for the countries where most companies are financially dependent on liabilities. The formalized criteria for the types of financing policy, improved procedure for the cost of debt calculation make it possible to reveal policy with the capital structure that minimizes the cost of debt.The study is based on Ukrainian food processing companies for the period 2013–2020. The studied database was distributed by the types of financing policies: 22% of the cases have a conservative policy, 15% – moderate, 26% – aggressive, 37% – super-aggressive. The results show that the highest weighted cost of debt (24.1%) belongs to the conservative policy, which replaces negative equity by the expensive long-term debts, as well as super-aggressive policy (20.8%) with trade payable that is near half of the capital, and long days payable outstanding. A company can reduce the cost of debt relying on non-interest-bearing liabilities and trade payable if its days payable outstanding are kept at the industrial level or below. Moderate and conservative financing policies, which are based on equity and avoid debts, provide the lowest weighted cost of debt: 2.1% and 1.2%.Thus, choosing the desired type of financing policy for the company, it is possible to form a capital structure that will reduce the cost of debt.
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Sharma, Rakesh Kumar. "Factors affecting financial leveraging for BSE listed real estate development companies in India." Journal of Financial Management of Property and Construction 23, no. 3 (2018): 274–94. http://dx.doi.org/10.1108/jfmpc-01-2017-0002.

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PurposeThe real estate sector in India has assumed growing importance with the liberalisation of the economy. Developments in the real estate sector are being influenced by the developments in the retail, hospitality and entertainment (e.g. hotels, resorts and cinema theatres) segment, economic services (e.g. hospitals, schools) and information technology-enabled services (such as call centres), and vice versa. This paper aims to study the determinants of capital structure by taking into account 125 major Bombay Stock Exchange (BSE) listed real estate companies selected on the basis of their market capitalisation.Design/methodology/approachTo discover what determines capital structure, nine firm level explanatory variables (profitability-EBIT margin, return on assets, earnings volatility, non-debt tax shield, tangibility, size, growth, age debt service ratio and tax shield) were selected and regressed against the appropriate capital structure measures, namely, total debt to total assets, long-term debts to total assets, short-term debts to total assets, total liabilities to total liabilities plus equity, total debt to capital used and total debt to total liabilities plus equity. A sample of 125 real estate companies was taken and secondary data were collected. Consequently, multivariate regression analysis was made based on financial statement data of the selected companies over the study period of 2009-2015.FindingsThe major findings of the study indicated that profitability, size, age, debt service capacity growth and tax shield variables are the significant firm-level determinants.Research limitations/implicationsThe present study is carried out by taking data of only 25 companies listed on the BSE and time period covered from 2009 from 2015. Time period and sample size may be limitations of the current study.Practical implicationsThe present study is an empirical analysis of the determinants of leverage of real estate sector in India with most recent available data. Different regression equations have been formed to develop the models using firm-specific determinants and different measures of leverage or capital structure. Data were regressed using SPSS application software, and the resulting (or obtained) regression outputs are analysed. This study will help the Indian real estate companies to the know the impact of different variables while raising short-term and long-term loans.Social implicationsThe current study will benefit all stakeholders of society who are fascinated to be acquainted with the financing of real estate companies and the factors affecting long-term and short-term financing of this sector. Specifically, public engrossed in different modes of investment and financial institution will be the prime gainers.Originality/valueThe present study has been completed using authentic data from the annual reports and database. This study uses explanatory variables and different measures of leverage which were limited in use in previous studies. Moreover, this research is a comprehensive study that deals with developing different regression models by using diverse measures of leverage.
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Abreu, Yasmim Clarice Ramos, Radja Ferreira Corrêa, Inajá Allane Santos Garcia, and Annandy Raquel Pereira da Silva. "The Influence of Ceo Characteristics on Corporate Debt." Revista Catarinense da Ciência Contábil 23 (December 2, 2024): e3527. https://doi.org/10.16930/2237-7662202435272.

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This study aimed to analyze the relationship between the personal and professional characteristics of CEOs and the corporate debt of publicly traded companies listed on the Brazilian Stock Exchange (Brasil, Bolsa, Balcão). The research was grounded in the Upper Echelons Theory and employed a multiple regression empirical model. A total of 444 companies were analyzed over the period from 2010 to 2021. The personal and professional characteristics investigated included age, gender, professional experience, education level, and tenure. To assess corporate debt, six debt metrics were used: short-term debt, long-term debt, total debt-to-total assets, total debt-to-equity, interest-bearing liabilities-to-total assets, and total interest-bearing liabilities. The findings indicate that gender and tenure positively influence corporate debt, confirming hypotheses 2 and 5 of this study. These findings are valuable for organizations, as these characteristics can be carefully observed and considered when hiring CEOs with profiles aligned to organizational parameters. From a stakeholder perspective, the results may inform investment or engagement decisions with a given organization, as CEO profiles could help infer whether their goals align with those of the stakeholders.
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Gurov, Ilya, and Tikhomir Burdin. "Inflation Uncertanty Influence on Corporate Debt Term Structure." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 4 (February 2022): 150–62. http://dx.doi.org/10.15688/ek.jvolsu.2021.4.12.

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The subject of this study is the long-term financial indebtedness of companies. The purpose of the article is to identify the constraints that inflationary processes impose on the temporary structure of debt financing for capital-intensive companies. During the study, such scientific methods as analysis, synthesis, longitudinal method, as well as methods of quantitative analysis were used. The authors showed that companies take the service life and payback of their assets into account when choosing the time structure of long-term debt, which confirms the hypothesis that the service life of assets and the time structure of financial liabilities are consistent. At the same time, the uncertainty of inflationary expectations in developing countries has a statistically significant negative impact on the ability of companies to attract long-term financing. The limited availability of long-term financing for companies from developing countries leads to the fact that such companies are forced to abandon the implementation of long-term projects with a positive net present value.
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Dissertations / Theses on the topic "Long-term liabilities and debt"

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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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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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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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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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Baldauf, Artur, Engelbert J. Dockner, and Heribert Reisinger. "The effects of long-term debt on a firm's new product pricing policy in duopolistic markets." SFB Adaptive Information Systems and Modelling in Economics and Management Science, WU Vienna University of Economics and Business, 1999. http://epub.wu.ac.at/590/1/document.pdf.

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While many marketing models ignore the influence of financial variables on a firm's marketing strategy, this paper explores the effect of debt on the profit maximizing price for a new product. We assume a duopolistic market structure in which two firms produce a heterogeneous new consumer durable that is sold over two different periods. Firms know market demand in the first period with certainty, while demand in the second period is uncertain. Moreover, firms have free access to the capital market and finance part of their operating costs by issuing long-term debt. In this setting, we study the influence of long-term debt on firms' pricing policies. It turns out that leveraged firms compared to unleveraged ones have different pricing strategies. In particular, first-period prices are lower and second-period prices are higher in case of long-term debt than in case of no leverage. Finally we find that prices for firms that take on debtare less volatile than prices for purely equity financed firms.<br>Series: Report Series SFB "Adaptive Information Systems and Modelling in Economics and Management Science"
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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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Webb, Robert H., and Raymond M. Turner. "A Debt to the Past: Long-term and Current Plant Research at Tumamoc Hill in Tucson, Arizona." University of Arizona (Tucson, AZ), 2010. http://hdl.handle.net/10150/556715.

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Books on the topic "Long-term liabilities and debt"

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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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Agency, International Atomic Energy, ed. Management of long term radiological liabilities: Stewardship challenges. International Atomic Energy Agency, 2006.

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

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Alaska Commission on Postsecondary Education. Long term debt for short term training: Service or disservice? The Commission, 1995.

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Freshwater, David. New approaches to financing long-term farm debt. U.S. Dept. of Agriculture, Economic Research Service, 1987.

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David, Trechter, and United States. Department of Agriculture. Economic Research Service, eds. New approaches to financing long-term farm debt. U.S. Department of Agriculture, Economic Research Service, 1987.

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Eijffinger, Sylvester C. W. Short-term and long-term government debt and non-resident interest withholding taxes. London School of Economics, Financial Markets Group, 1997.

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United States. Health Resources and Services Administration, ed. Doctors, dollar$ & sense: Educational debt and long-term financial planning. U.S. Dept. of Health and Human Services, Health Resources and Services Administration, 1997.

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United States. Health Resources and Services Administration, ed. Doctors, dollar$ & sense: Educational debt and long-term financial planning. U.S. Dept. of Health and Human Services, Health Resources and Services Administration, 1997.

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Book chapters on the topic "Long-term liabilities and debt"

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Schoenmaker, Dirk, and Willem Schramade. "Issues and Payouts: Changes in Capital Structure." In Springer Texts in Business and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35009-2_16.

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AbstractCompanies can change the composition of their capital structure by adding (issuing) or reducing (paying out) types of funding. In issues, cash is raised from providers of capital and their claim is increased accordingly. Conversely, payouts refer to those situations in which cash is paid to providers of capital and the value of their claim is reduced accordingly. Both issues and payouts compete with alternative uses of corporate cash, such as investments and building cash reserves.The impact of environmental (E) and social (S) factors on financial issues and payouts is most obvious through their impact on business models and operations, which in turn affect risk, debt capacity, and cash flows, thereby affecting the degree to which companies can and want to payout cash or issue new capital. As for issues and payouts of E and S themselves, the question is if they exist at all. After all, issues and payouts concern changes in claims that involve cash transfers, but it is not clear what the equivalent of cash could be in E and S. Still, an integrated view on issues and payouts makes sense: given that E and S liabilities affect integrated leverage, they are likely to have implications for integrated payouts as well. The question then is: how to manage issues and payouts, financial in nature, when managing for long-term value? It calls for caution on payouts in the presence of significant liabilities on E or S.
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Lessambo, Felix I. "Long-Term Liabilities: Leases." In Financial Statements. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2_9.

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Lessambo, Felix I. "Long-Term Liabilities: Leases." In Financial Statements. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_9.

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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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Lessambo, Felix I. "Long-Term Liabilities: Pension & Postretirement Liabilities." In Financial Statements. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2_10.

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Lessambo, Felix I. "Long-Term Liabilities: Pension and Postretirement Liabilities." In Financial Statements. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_10.

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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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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 liabilities and debt"

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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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Fawcett, Pauline, David Spencer, Richard Jarvis, and George Linekar. "The Use of a Waste Conversion Index as a Long Term Performance Indicator for Civil Nuclear Laibilities." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4952.

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In November 2001 the UK Government issued a statement on the future management of public sector nuclear liabilities and in its white paper “Managing the nuclear legacy” proposed the establishment of a Liabilities Management Authority, or the Nuclear Decommissioning Authority (NDA) as it is now called. With the advent of the NDA, whose aim will be to safely and cost effectively reduce nuclear liabilities, and existing Government Policy which requires systematic and progressive reduction in hazard, there is a need for some form of index to demonstrate progress. Although there are many indices in use, mainly within the chemical industry, none of these are considered suitable for this purpose. A Waste Conversion Index is currently being developed to satisfy these needs. The Waste Conversion Index will reflect an emphasis on passive safety rather than the more traditional safety analysis which focuses on risk. It is intended to be applicable across all UK civil nuclear sites and may act as one of a number of long-term performance indicators. This paper describes how the index is formulated, and the various factors used in the calculation together with its main uses including its use as a predictive tool to demonstrate progressive hazard reduction as nuclear liabilities are reduced. In addition the paper warns against the misuse of the index as a sole means of decision making in developing hazard reduction strategies, prioritising projects and allocating funding. Finally, some examples are given of its application to existing facilities.
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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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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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Metcalfe, Douglas, Pui Wai Yuen, Dave McCauley, Sheila Brooks, Joan Miller, and Michael Stephens. "Implementation and Ongoing Development of a Comprehensive Program to Deal With Canada’s Nuclear Legacy Liabilities." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16039.

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Nuclear legacy liabilities have resulted from 60 years of nuclear research and development carried out on behalf of Canada by the National Research Council (1944 to 1952) and Atomic Energy of Canada Limited (AECL, 1952 to present). These liabilities are located at AECL research and prototype reactor sites, and consist of shutdown reactors, research facilities and associated infrastructure, a wide variety of buried and stored waste, and contaminated lands. In 2006, the Government of Canada adopted a new long-term strategy to deal with the nuclear legacy liabilities and initiated a five-year, $520 million (Canadian dollars) start-up phase, thereby creating the Nuclear Legacy Liabilities Program (NLLP). The objective of the long-term strategy is to safely and cost-effectively reduce risks and liabilities based on sound waste management and environmental principles in the best interests of Canadians. The five-year plan is directed at addressing health, safety and environmental priorities, accelerating the decontamination and demolition of shutdown buildings, and laying the groundwork for future phases of the strategy. It also includes public consultation to inform the further development of the strategy and provides for continued care and maintenance activities at the sites. The NLLP is being implemented through a Memorandum of Understanding between Natural Resources Canada (NRCan) and AECL whereby NRCan is responsible for policy direction and oversight, including control of funding, and AECL is responsible for carrying out the work and holding and administering all licences, facilities and lands. The paper summarizes achievements during the first three years of program implementation in the areas of decommissioning and dismantling; waste recovery and environmental restoration; the construction of enabling facilities to analyze, handle and store the legacy waste; and, planning for the long-term management of the radioactive waste.
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Peters, Lawrence. "Technical Debt: The Ultimate Antipattern - The Biggest Costs May Be hidden, Widespread, and Long Term." In 2014 6th International Workshop on Managing Technical Debt (MTD). IEEE, 2014. http://dx.doi.org/10.1109/mtd.2014.7.

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McCauley, Dave, Douglas Metcalfe, Marcia Blanchette, and Tom Calvert. "The Government of Canada’s Programs for Radioactive Waste Cleanup and Long-Term Management." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16133.

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The Government of Canada’s 1996 Policy Framework for Radioactive Waste Management establishes that waste owners are responsible for the management of their radioactive wastes. This includes the planning, funding, and implementation of long-term waste management initiatives. Within this context, the Government has established three separate programs aimed at addressing the long-term management of radioactive waste for which it has accepted responsibility. The largest of these programs is the Nuclear Legacy Liabilities Program (NLLP). The objective of the NLLP is to address radioactive waste and decommissioning liabilities resulting from 60 years of nuclear research and development at Atomic Energy of Canada Limited (AECL) sites in Canada. In 2005, the Government increased the value of this liability in its Public Accounts based on a new, 70-year long-term strategy and, in 2006, it implemented a $520 million 5-year work plan to initiate the strategy. The cost of implementing the full strategy is estimated at about $7 billion (current-day dollars). Canada’s Historic Waste Program is a second program that is designed to address low-level radioactive wastes across Canada that are not managed in an appropriate manner for the long-term and for which the current owner can not reasonably be held responsible. These wastes mainly emanate from the refining and use of radium in the 1930s and the very early days of the nuclear industry in Canada when radioactive ores were mined and transported long distances for processing. While the Historic Waste Program has been in place since 1982, the Government of Canada launched the Port Hope Area Initiative in 2001 to deal with the bulk of the waste. Finally, the Government of Canada has entered into two agreements with Canadian provincial governments on roles and responsibilities relating to the decommissioning of uranium mine and mill tailings sites. These agreements, one with the Province of Ontario and one with the Province of Saskatchewan, establish the responsibilities of each level of government to address circumstances where further decommissioning work is required and the producer can no longer be held responsible. The paper will provide an overview of these environmental remediation programs for radioactive waste and will describe recent progress and future challenges.
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Santos, Rafael, Israel Santos, Methanias Rodrigues Júnior, and Manoel Neto. "Long Term-short Memory Neural Networks and Word2vec for Self-admitted Technical Debt Detection." In 22nd International Conference on Enterprise Information Systems. SCITEPRESS - Science and Technology Publications, 2020. http://dx.doi.org/10.5220/0009796001570165.

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Baldwin, N. D. "Remediating Sellafield: A New Focus for the Site." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4815.

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The structure of the ownership and management of nuclear liabilities on civil sites in the United Kingdom is undergoing fundamental change. The UK Government will take responsibility for the liabilities on the UKAEA, BNFL Sellafield and Capenhurst sites and the Magnox Generation sites. When fully implemented the accountability for long term strategy will rest with the new Government Nuclear Decommissioning Authority (NDA), and contracts will be placed on M&amp;O contractors to manage the site and implement the liabilities discharge plans. At Sellafield whilst the commercial reprocessing and MOX contracts continue, it is clear that the overall focus of the site has changed to remediation. Until the NDA is established the task of undertaking the planning is the responsibility of BNFL. To address this task the Site Remediation Team has been established. The production of the Sellafield Lifecycle Baseline Plan requires the existing long term decommissioning and waste management plans (primarily produced for provisioning purposes) together with several other specific strategies to be combined and developed into a co-ordinated and optimised plan for the remediation of the Sellafield Site, recognising the ongoing reprocessing, MOX manufacture and long term fuel storage activities. An important principle within the plan is to achieve early hazard reduction whilst demonstrating value for money. The paper will address the scale of the remediation challenge and the process being followed to develop the necessary strategy. The paper will appeal to those involved in managing remediation of large, complex and interdependent nuclear sites.
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Reports on the topic "Long-term liabilities and debt"

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Cavallo, Eduardo A. Debt Management in Latin America: How Safe Is the New Debt Composition? Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0008403.

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While public debt ratios in Latin America increased in 2009 amid the global financial crisis, they remain below levels reached following the Asian and Russian crises of the late 1990s. Moreover, debt composition has continued to shift towards "safer" debt (domestic debt with a higher prevalence of domestic currency liabilities). However, the current debt structure poses risks and policy challenges that should not be overlooked. Reviewing the latest available data on debt levels and composition for the region's largest countries, this brief concludes that debt managers should avoid complacency in thinking that the region is completely redeemed from old sins. Particularly overlooked is that there does not yet exist in the region a large investor base for debt denominated in domestic currency at fixed nominal rates and reasonably long maturities.
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Sandleris, Guido. Standardized Sovereign Debt Statistics for Latin America and the Caribbean: 2010. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0009217.

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This report updates data on gross and net public debt for countries in the Latin America and Caribbean (LAC) region up to June and December 2010. Gross public debt refers to the total debt of the central government and the central bank, excluding the latter's monetary liabilities and its short-term debt issued for the purpose of monetary regulation. Net public debt subtracts from the previous amount, Central Banks holdings of public debt and international reserves.The data in this report was collected from questionnaires sent to the LAC countries debt offices in April 2011. A record twenty-three countries completed the questionnaire for this report. These countries were: Argentina, The Bahamas, Bolivia, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru, Suriname, Trinidad &amp; Tobago, Uruguay and Venezuela. This report is organized as follows. Section 1 summarizes the new developments regarding public debt during 2010. It also presents summary cross country tables for relevant variables. Section 2 displays, in a nutshell, basic information on sovereign debt level and composition by country, as well as information on benchmark bonds and the most recent debt issuances. Section 3 shows more detailed country data in the Data Tables. Finally, the Methodological Appendix in Section 4 describes the debt concepts included in this report, and attaches the questionnaire sent to each country debt office to gather the data.
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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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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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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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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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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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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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