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Dissertations / Theses on the topic 'Long-term liabilities and debt'

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Published: 4 June 2025

Last updated: 1 August 2025

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1

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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2

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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3

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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4

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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5

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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7

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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8

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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9

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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10

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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11

Schiller, Jan. "Financování schodku státního rozpočtu prostřednictvím emise dluhopisů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85116.

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The aim of this thesis is to point out recent development in the field of debt creation, its concordance with academic practice and to outline feasible utilization of financial modeling in the area of government deficits. The effort is to put institutional operation of debt management into context of recent history of financial markets and to verify its success. The process of debt portfolio management with use of advanced financial tools is shown on the sample of Czech debt manager. From the observation of the overall environment we can state the effort to develop efficient domestic debt mark

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12

Pretorius, C. E. (Cornelia Emilige). "The impact of solvency assessment and management on the taxation of long-term insurers in South Africa : a comparative study." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41566.

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A new revised prudential regulatory regime for insurers will be introduced in order to align the South African insurance industry with international standards. This regime, called Solvency Assessment and Management, is based on its European counterpart, which is known as Solvency II. This study starts off by investigating and comparing Solvency II, to be implemented in the United Kingdom, with Solvency Assessment and Management, to be implemented in South Africa, identifying a number of similarities between the regimes. The taxation of long-term insurers in both jurisdictions is then invest

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13

Keith, Dana Sims. "Financial factors and institutional characteristics that relate to the long-term debt of U.S. four-year public colleges and universities." Thesis, The University of Alabama, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3562431.

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<p> Debt for public colleges and universities has been increasing while financial resources, which provide the support to repay debt, have been declining. As debt increases in proportion to assets, the risk profile of a college or university increases. This study examined the relationships between financial variables and institutional characteristics that relate to long-term debt and leverage of U.S. four-year public colleges and universities during a period of economic downturn. Understanding these relationships is needed to determine factors that enable or constrain public higher education's

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14

Stump, Michael Lee. "Relationships among long -term debt, current fund revenues and expenditures, and endowment value at public four-year colleges and universities." W&M ScholarWorks, 2001. https://scholarworks.wm.edu/etd/1539618686.

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The purpose of this study is to determine what relationships exist among current fund revenues, current fund expenditures, long-term debt, and endowment value for public four-year colleges and universities, for fiscal years 1992 through 1997. An important objective of the study is to "let the data speak for itself." The research questions focused on trends among the four variables; whether long-term debt displaced some portion of current fund revenue and whether endowment value influenced this relationship; whether institutions incurred more debt when their revenues and endowment values have b

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15

Carter, Kelly E. "Capital Structure, Credit Ratings, and Sarbanes-Oxley." Scholar Commons, 2011. http://scholarcommons.usf.edu/etd/3033.

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Since Sarbanes-Oxley (SOX) is an exogenous shock to the information environment of U.S.-listed firms, those firms might adjust their capital structures to reflect the new information environment. Using univariate and multivariate tests, including differences-in-differences, I examine SOX's effect on the capital structure of U.S.-listed firms relative to Canadian firms listed in Canada, which are treated as control firms since they are not subject to SOX. The results indicate that, after the passage of SOX, U.S.-listed firms raise their long-term debt ratios by two to three percentage points,

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16

Lagergren, Cajsa, and Emil Persson. "Kapitalstrukturens påverkan vid val av kapitalbudgeteringsteknik i stora bolag." Thesis, Högskolan Kristianstad, Avdelningen för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18250.

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Studien avser att förklara hur kapitalstrukturen, bestående av eget kapital, kortfristiga skulder och långfristiga skulder påverkar valet av kapitalbudgeteringsteknik inom stora svenska bolag vid strategiska investeringar. Genom Trade Off teorin och Principal Agent teorin formulerades studiens hypoteser. Empirin samlades in via enkäter som skickades ut till 325 bolag listade på Nasdaq OMX Small, Mid och Large Cap, där svarsfrekvensen blev ca 19 %. För att kartlägga kapitalstrukturen inhämtades årsredovisningar för att sedan beräkna nyckeltal som mäter de olika delarna i kapitalst

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17

Babičová, Martina. "Dlouhodobá udržitelnost financování státního dluhu a dopad na rozvojové aktivity vlády ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206880.

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The aim of the thesis called: Long-term sustainability of state debt financing and the impact on development activities of the Czech government, is to evaluate the long-term sustainability. To achieve this aim the analysis of the development of the Czech state debt and identification of factors working for the deepening of fiscal imbalance was conducted. The work also explores the relationship between state debt and state budget expenditures on development activities of the government. Spending on research, development and innovation were chosen to identify that relationship. On the basis of t

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18

Lalechère, Etienne. "Apports des modèles de métapopulation hors équilibre : application à l'évaluation de la dynamique des plantes forestières." Thesis, Université Clermont Auvergne‎ (2017-2020), 2017. http://www.theses.fr/2017CLFAC057/document.

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Les modèles de métapopulations permettent de prédire l'occupation des habitats au sein desquels elles évoluent en fonction de la configuration spatiale du paysage. La destruction et la création d'habitats peuvent induire une dette d'extinction ou un crédit d'immigration, c'est-à-dire des dynamiques d'espèces qui ne sont pas immédiates mais décalées dans le temps par rapport cette rotation des habitats. La présence d'un délai temporel signifie que les espèces ne sont pas à l'équilibre avec les paysages actuels. Cette thèse a pour objectif d'évaluer l'apport de modèles de métapopulations hors éq

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19

Brou, Kouakou N' Guessan Jean Claude. "Harmonisation de politiques économiques et dette publique dans les pays d’Afrique subsaharienne." Thesis, Pau, 2019. http://www.theses.fr/2019PAUU2079.

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L’objectif de cette thèse est triple. Il s’agit dans un premier temps de lier l’endettement au contexte régional gouverné par les critères de convergence.Après avoir confronté la situation des pays d’Afrique subsaharienne de façon générale à celle des Communautés économiques régionales, nous analysons la relation entre la dette publique et la croissance économique et évaluons lapertinence des critères de limitation de la dette. Nous nous interrogeons sur le rôle de l’appartenance à un regroupement régional dans la réduction du niveau de l’endettement. Dans un second temps, nous menons une anal

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20

Jörgensen, Fredrik. "The Law BusinessmanTM : Five Essays on Legal Self-efficacy and Business Risk." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-97625.

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The thesis challenges the notion of effectiveness of law as being based on the formal institutions of courts, law enforcement and written law. It argues that the best way to measure the effectiveness of law is the legal self-efficacy of laymen who are the end users of law. It presents a new perspective on the effectiveness of law. It turns the traditional perspective of studying the effects of legal institutions around and instead studies the effect of how individuals perceive their own ability to use law. This self-reflexive ability - legal self-efficacy - is the answer to the question “How

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21

Dvořáková, Martina. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221717.

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This diploma work assess the financial health of the company in the years 2002–2006 on the basis of selected methods of the financial analysis. It includes proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in the following years.

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22

Huang, Yu ping, and 黃郁萍. "A Study on the Financial Reporting of Governmental Long-Term Liabilities." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/3x7x7n.

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碩士<br>靜宜大學<br>會計學系研究所<br>94<br>The first purpose of the study is to understand the standards that the United States, Canada and International Federation of Accountants set up to account for governmental long-term liabilities, especially the standards that prescribe the special long-term liabilities. The second purpose of the study is to research the opinions about the Governmental Accounting Statement No.7 by means of interviewing the governmental auditors, governmental accountants and scholar, and sending the questionnaire to the providers and users of governmental financial statements. The r

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23

Chen, Yen-Szu, and 程燕詩. "Research on the Recognition of Government Fixed Assets and Long-term Liabilities Accounting Reform." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/19749594376545102316.

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碩士<br>國立彰化師範大學<br>企業管理學系國際企業經營管理<br>100<br>Taiwan’s Directorate General of Budget, Accounting and Statistics, Executive Yuan seeks to adapt to needs in domestic politics, economics, and social environmental changes, and to connect with new theories of government accounting in advanced countries. In 2002 it began to compile new accounting systems. By the end of 2011, it established the Bulletin of Concepts for Government Accounting Standards No. 1-3, and Bulletin of Governmental Accounting Principles No. 1-11. This study attempts to use literature review and questionnaire survey to investigate

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Chen, Shih-Jen, and 鄭世仁. "Relation Between Debt and Equity and Long-term Influence With Dividend Initiation." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/92494901417188714457.

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碩士<br>國立中央大學<br>財務金融研究所<br>93<br>This paper examines the risk structure changes and the relation between debt financing and dividend payment. Our finding presents that the decrease in total equity risk is followed by the decrease in the residual variance, and there is also a decrease in equity beta after dividend initiation. Dividend payout is the main factor to reduce firms’ total equity risk and the most part of the decrease comes form the decrease in the residual variance. This study also identifies the influence of dividend initiation in earning per hare, turnover rate and outside sharehol

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25

Zhu, Yushu. "The spurious ratio problem, determinants and impact of long-term debt issuances." Phd thesis, 2010. http://hdl.handle.net/1885/150606.

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Liu, Yuanchi, and 劉原祺. "The Relationship Between "The Substitutability Of Capital Leases for Long Term Debt" And "Debt Ratio": Empirical Finding and Implication." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/60122216234428525047.

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博士<br>國立交通大學<br>管理科學研究所<br>83<br>This paper is to explore the relationship between "the substitu- tability of capital leases for long term debt" and "debt ratio." The substitutability of capital leases for long term debt is a function of debt ratio because the cost of long term debt is a function of debt ratio and the rent of capital leases has no significant linkage with debt ratio. Thus, we suggest that the lease-debt substitutability be moderated by capital structure. This paper obtains

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27

"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, 1999. http://epub.wu-wien.ac.at/dyn/dl/wp/epub-wu-01_1d8.

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28

Liu, Chang-Chen, and 劉昶珍. "Establish a Bad Debt Forecasting Model for Long Term Hospitalized Mental Disorder Patients Using Data Mining." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/e9hbpp.

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碩士<br>國立虎尾科技大學<br>工業工程與管理研究所在職專班<br>97<br>After implementing global budget system by the National Health Insurance, hospital’s operation has become more and more difficult. Many hospitals have placed their focus on increasing emergent inpatients and deductibles, and reducing chronic ward costs in order to increase profit. As for the mental hospitals, the extra sources of income are very limited. Hence, when the long term hospitalized mental disorder patients did not pay the deductibles and other charges, hospital’s financial risk will increase. Therefore, the purpose of this study is to e

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Liang, Hsiu-Ping, and 梁秀萍. "The study on Developing a Tool to Diagnose Misconceptions of Commerce Students about The Cost of Long-term Debt Securities Investments." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/72490411863458701988.

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碩士<br>國立彰化師範大學<br>商業教育學系<br>93<br>The main purpose of this research is to investigate the commerce-oriented students’ misconceptions for the unit “The Cost of Long-Term Debt Securities Investments”, to understand the reasons of these misconceptions, and to develop the two-tier diagnostic test. The samples were taken out of 3 classes of commerce students from 3 senior high schools located in Tainan country. There were 91 commerce students to join the half-open-questionnaire test, and then 9 of the participants were invited to join the qualitative interview for further understanding those reas

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30

Huang, Po-Hsiang, and 黃柏翔. "The Impact of Long－Term Investment and Debt on Firm Value： Evidence from Taiwan Cement Companies Listed on Taiwan Stock Exchange." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/79172649666294240869.

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碩士<br>大葉大學<br>企業管理學系碩士班<br>99<br>To investigate the threshold effects among long-term investment ratio,Debt ratio, and firm value for Taiwan Cement Listed Companies. The research period containing 78 quarters is selected from the first quarter of 1991 to the second quarter of 2010 and the type of data is panel. Total of 6 Taiwan Cement Listed Companies are selected as the research subjects. Conclusively, there is one threshold effect between debt ratio and firm value. The higher debt ratio is also positively associated with firm value when the debt ratio is more than 44.93%. However, there are

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31

Neto, Jorge Manuel Godinho Ferraz de Freitas. "Short run behaviour of long-term interest rates in the euro area 12 : a probit model approach." Master's thesis, 2020. http://hdl.handle.net/10400.14/32051.

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O objetivo da investigação é avaliar os fatores que afetam o comportamento de curto prazo das taxas de juro de longo prazo na área do euro 12 e aconselhar os respetivos governos sobre o momento de emissão de dívida soberana, evitando a ocorrência de custos desnecessários com o serviço da dívida. Uma abordagem de modelo Probit é usada nesta avaliação. Os resultados mostram que as três variáveis que mais afetam o comportamento de curto prazo das taxas de juros de longo prazo nominais são: as compras do governo, o investimento fixo e a inflação do índice de preços do consumidor (IPC). Os governos

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32

Пікалова, Анна Михайлівна. "Організаційно-методичні засади обліку та аналізу дебіторської заборгованості на ПрАТ «Запорізький електроапаратний завод»". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/2439.

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Пікалова А. М. Організаційно-методичні засади обліку та аналізу дебіторської заборгованості на ПрАТ «Запорізький електроапаратний завод» : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник В. П. Гpинь. Запоріжжя : ЗНУ, 2020. 121 с.<br>UA : Кваліфікаційна робота: 121 с., 22 рис., 27 табл., 4 дод., 56 літературних джерел. Мета роботи – обґрунтування теоретичних положень, а також розробка практичних рекомендацій щодо удосконалення обліку, аналізу та ефективності управління дебіторської заборгованості на прикладі діяльності ПрАТ «Запорізький електроапаратни

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Kafka, Stanislav. "Rozpočtová odpovědnost." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-267015.

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The thesis deals with the term of budgetary responsibility, past drafts trying to enact this term to the legal system of Czech Republic, and also deals with applicable legal rules contained in the European Union legal system. The aim of this thesis is to analyze every existing draft in the Czech legal system (with the special attention to the last legal draft), and trough this analysis reach to the ideal set of rules for the budgetary responsibility. The first chapter contains the description of the basic term and the theoretical basis for the rest of this thesis. Elementary terms are describe

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