Relevant bibliographies by topics / Long-term liabilities and debt

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

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

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 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 o
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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
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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
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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 analys
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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 accoun
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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 signifi
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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 dis
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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 m
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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-t
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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 ass
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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 centr
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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 negati
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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 re
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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
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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 th
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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 se
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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 thr
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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 Pfandbri
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Conference papers on the topic "Long-term liabilities and debt"

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Covaliov, Sveatoslav. "Participating whole life insurance as a tax-sheltered investment risk-transfer strategy." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.27.

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Since the turn of the century, the scale of household debt increased drastically for the vast majority of OECD countries (OECD, 2024a). Household debt refers to the financial liabilities of a household that require payments to creditors at a fixed date in the future (OECD, 2024a), which primarily consists of mortgages, car and education loans, and credit card debt. For as long as an individual is able to earn income and fulfill their financial obligations to creditors, their household debt can be managed. In the event of their death however, one of the very first responsibilities of the surviv
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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
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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
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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
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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 wi
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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, $5
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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
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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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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
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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-thr
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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 th
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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
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