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Journal articles on the topic 'Quality debt management'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Afanasiev, Mst, and I. Krivogov. "Management of Equation of the Federal Budget: Foreign Debt to Russia." Voprosy Ekonomiki, no. 4 (April 20, 2005): 4–22. http://dx.doi.org/10.32609/0042-8736-2005-4-4-22.

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The quality of state budget planning and implementation process is directly connected with issues of management of foreign state debt and foreign financial assets. The article analyzes legal regulation of foreign debt management issues in Russia, the structure of its public debt and debt of foreign states to Russia. Possible schemes of debt restructuring including write-off, buy-back, several types of conversion and securitization are described. Principles of foreign debt settlement and Russia's participation in the Paris Club are presented. The article also deals with practical problems of se

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Thuy, Nguyen Thu, and Nguyen Thao Nguyen. "TAX DEBT MANAGEMENT IN THAI NGUYEN CITY, THAI NGUYEN PROVINCE, VIETNAM." International Journal of Business Management and Economic Review 08, no. 01 (2025): 28–34. https://doi.org/10.35409/ijbmer.2025.3641.

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Clearly defining tax debt management as an important task, an important criterion for assessing the quality of tax management in recent years, the Thai Nguyen City Tax Department has taken many measures to limit tax debt. However, the rate of land tax debt and the number of enterprises with difficult-to-recover debts are still high... Therefore, the article has proposed a number of solutions to improve the effectiveness of the city's tax debt management in the coming time.

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Akomolafe, K. J. "Natural Resources Endowment, Institutional Quality and External Debt in Selected African Countries." African Journal of Stability and Development (AJSD) 16, no. 1 (2024): 198–213. https://doi.org/10.53982/ajsd.2024.1601.08-j.

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This study examines the effects of natural resources endowment and institutional quality on external debt in selected nine African countries from 1996 to 2019. Two measures of institutional quality, control of corruption and government effectiveness, were used as measures of institutional quality while feasible generalized least square (FGLS) was used for the estimation. The findings suggest that natural resources rent leads to more external debts, but control of corruption and government effectiveness reduce it. However, moderating natural resource rent with control of corruption and governme

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Patrick, OLOGBENLA (PhD). "The Impact of Institutional Quality on External Debt Management in Nigeria." Journal of Economics, Finance And Management Studies 07, no. 08 (2024): 4899–909. https://doi.org/10.5281/zenodo.13268462.

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This study investigates the impact of institutional quality on external debt management in Nigeria, focusing on the period from 1980 to 2022. It employed data from the World Development Indicator and the CBN Statistical Bulletin, the research employed descriptive statistics, trend analysis, and advanced econometric techniques, including the Augmented Diceey-Fuller (ADF) unit root test and the Auto Regressive Distributed Lag (ARDL) model, to explore the relationships among eey variables. The dependent variable, Debt to Gross Domestic Product (GDP) ratio (DGDP), is analyzed against several indep

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Anderson, Marc, and Nadja Jungmann. "Debt Management Pays Off! - A Research on the Cost and Benefits of Debt Management in the Netherlands." European Review of Private Law 21, Issue 3 (2013): 815–22. http://dx.doi.org/10.54648/erpl2013043.

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Abstract: The number of applications for debt management services in the Netherlands shows a steady increase of about 10 per cent each year, over the last few years. Municipalities, responsible for these services, at the same time need to cut back on expenditures. Our research shows that the (social) return on debt management is, on average, twice as high as the costs. These benefits are mainly found in the areas of social welfare and housing. Since debts are a reason for employers not to hire or not to continue employment, debt management increases the chance of (continued) employment and the

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Yabesh, Ombwori Kongo. "Moderating Role of Institutional Quality on Public Debt Sustainability in Kenya." Journal of Economics, Finance and Management Studies 06, no. 08 (2023): 3891–97. https://doi.org/10.5281/zenodo.8264155.

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The focus of institutional economics is on the crucial part that institutions play in a nation’s economic performance. With a focus on transaction costs as a crucial element of economic activity, it offers a framework for understanding the interaction of governmental structures, corporate structure, and individual decisions. A mechanism for advancing transparency, accountability, and responsibility in policy decision-making is thought to be better institutional quality. Kenya is one of the Sub-Saharan African nations struggling to meet enormous debt repayment obligations that the World B

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Rey, Andrea, Danilo Tuccillo, and Fabiana Roberto. "Earnings management and debt maturity: Evidence from Italy." Corporate Ownership and Control 17, no. 3 (2020): 179–86. http://dx.doi.org/10.22495/cocv17i3art14.

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In this work, we examine whether earnings management affects the debt maturity structure of Italian non-SMEs. We employ accruals quality as a proxy for earnings management. We measure the accrual quality as the absolute value of residual reflects the accruals that are not related to cash flow realized in the current, following or previous year. We measure the debt maturity in two ways. First, we consider it as a dummy variable that takes the value equal to 1 if some of the debt is long-term (exceeding one year), and 0 otherwise. Second, we compute the debt maturity as the ratio of long-term de

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Orazalin, Nurlan, and Rassul Akhmetzhanov. "Earnings management, audit quality, and cost of debt: evidence from a Central Asian economy." Managerial Auditing Journal 34, no. 6 (2019): 696–721. http://dx.doi.org/10.1108/maj-12-2017-1730.

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Purpose This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit quality on earnings management and whether the relationship between earnings management and cost of debt is affected by audit quality in the context of a given emerging economy. Design/methodology/approach The study sample consists of public companies listed in the Kazakhstan Stock Exchange (KASE) from 2011 to 2016, and all data were obtained from audited financial statements and annual reports downloaded fro

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Muttakin, Mohammad Badrul, Dessalegn Mihret, Tesfaye Taddese Lemma, and Arifur Khan. "Integrated reporting, financial reporting quality and cost of debt." International Journal of Accounting & Information Management 28, no. 3 (2020): 517–34. http://dx.doi.org/10.1108/ijaim-10-2019-0124.

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Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would depend on the incentive IR provides to firms. This study aims to examine whether IR is associated with cost of debt and whether IR moderates the relationship between financial reporting quality and cost of debt. Design/methodology/approach Based on insights drawn from information asymmetry and agency theories, the authors develop models that link IR and financial reporting quality with a firm’s cost of debt.

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Shi, Hengyu, Dingwei Song, and Muhammad Ramzan. "Institutional Quality, Public Debt, and Sustainable Economic Growth: Evidence from a Global Panel." Sustainability 17, no. 14 (2025): 6487. https://doi.org/10.3390/su17146487.

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Achieving sustainable economic growth requires a careful balance between public debt accumulation and the macroeconomic stability necessary for long-term development. While public debt can support growth through productive public investment, excessive debt may crowd out private investment, raise borrowing costs, and undermine financial stability, ultimately threatening economic sustainability. In this context, the quality of institutions plays a pivotal moderating role by fostering responsible debt management and ensuring that debt-financed investments contribute to sustainable development. In

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MULYK, Tetiana, Olena TOMCHUK, and Lidiia FEDORYSHYNA. "ANALYTICAL PROVISION OF THE ENTERPRISE'S DEBT IN THE CONTEXT OF CRISIS MANAGEMENT." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 146–60. http://dx.doi.org/10.37128/2411-4413-2019-1-12.

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The system of analytical support of the enterprise in conditions of crisis management is investigated. The approaches to understanding the essence of crisis management, its purpose, role and the basic requirements to the formation of the system of crisis management are specified. It is established that the crisis management of the enterprise is a complex system that is different in its strategic nature and aims at eliminating of possible and existing problems in its activities by developing and implementing a special program using the full potential of modern management. It is established that

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Lemma, Tesfaye Taddese, Mehrzad Azmi Shabestari, Martin Freedman, Ayalew Lulseged, and Mthokozisi Mlilo. "Corporate carbon risk, voluntary disclosure and debt maturity." International Journal of Accounting & Information Management 28, no. 4 (2020): 667–83. http://dx.doi.org/10.1108/ijaim-06-2019-0064.

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Purpose This study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South Africa, an emerging player in the climate policy debate. Design/methodology/approach Based on the insights drawn from agency as well as information asymmetry theories, the authors develop models that link debt maturity with corporate carbon risk and voluntary disclosure and examine data obtained from companies listed on the Johannesburg Securities Exchange (JSE), for the period 2011-2015. Findings The findings docume

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Gözbaşı, Rafet, and Kökten Ulaş Birant. "TECHNICAL DEBT ASSESSMENT IN OPEN SOURCE APPLICATIONS USING STATIC CODE ANALYSIS." Uluslararası Sürdürülebilir Mühendislik ve Teknoloji Dergisi 9, no. 1 (2025): 25–40. https://doi.org/10.62301/usmtd.1696804.

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The management of technical debt is critical to the sustainability of software quality throughout the evolution of software systems. This study investigates how technical debt levels change across multiple versions of four widely used open source software projects, nopCommerce, OrchardCore, RavenDB, and ShareX. Versions 30, 28, 20, and 15 of these projects, respectively, were systematically analyzed using the NDepend static analysis tool to measure technical debt levels. The results reveal that technical debt tends to accumulate, decrease, and stabilize. While nopCommerce exhibits significant

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Eshiet, Udeme Enobong, I. Ogbada E., and M. C. Okafor Prof. "Determinants of Financial Reporting Quality in Public Sector Entities: Empirical Evidence from Debt Management Office of Nigeria." International Journal of Innovative Research in Multidisciplinary Education 03, no. 07 (2024): 1219–30. https://doi.org/10.5281/zenodo.12902672.

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This study investigated the determinants of financial reporting quality in public sector entities with particular reference to Debt Management Office of Nigeria. The research design adopted for this study was the ex post facto research design. Secondary data were taken from annual financial reports of Debt Management Office of Nigeria from 2003 to 2021.The study adopted censored sampling technique in selecting 19 samples for the study. Data extracted from the annual financial reports were analyzed with the aid of correlation and regression analyses using Statistical version 14. From the regres

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Sequeira, José, Cláudia Pereira, Luís Gomes, and Armindo Lima. "Features of the Association between Debt and Earnings Quality for Small and Medium-Sized Entities." Risks 12, no. 2 (2024): 32. http://dx.doi.org/10.3390/risks12020032.

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The main source of financing is bank loans for Portuguese small and medium-sized entities (SMEs), which implies several constraints to obtaining additional funds. Relying on the argument of Positive Accounting Theory (PAT) that accounting choices are not neutral and on Agency Theory that information asymmetry prevails between insiders and outsiders, we analyzed the impacts of debt on earnings quality, focusing on its level, its increases, and its term of payment. We estimated econometric regressions using panel data with fixed effects over 2013–2019, using discretionary accruals as an inverse

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Sidani, Ola, Hanadi Taher, and Maggie Houshaimi. "The digital edge and institutional quality: A pathway to effective public debt management in developing MENA economies." International Journal of Applied Economics, Finance and Accounting 21, no. 1 (2024): 53–62. https://doi.org/10.33094/ijaefa.v21i1.2045.

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This research examines the role of digitization in improving the impact of the quality of institutions on public debt. It studies a panel dataset for 12 Middle East and North Africa countries over 20 years. It aims to assess the function of digital governance in enhancing the ability of institutional frameworks to efficiently manage public debt. Specifically, it tests the effect of digitized quality of institutions on public debt by introducing government digitization into a consolidated quality of institutions metric, which is based on the worldwide governance indicators. We construct this me

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Rahaman, Mohammad M., and Ashraf Al Zaman. "Management quality and the cost of debt: Does management matter to lenders?" Journal of Banking & Finance 37, no. 3 (2013): 854–74. http://dx.doi.org/10.1016/j.jbankfin.2012.10.011.

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Huang, YanHan. "Enterprise Management and Risk Assessment Analysis Practice." Advances in Economics, Management and Political Sciences 68, no. 1 (2024): 97–103. http://dx.doi.org/10.54254/2754-1169/68/20241363.

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Finance is the core competitiveness of the country. Since the reform and opening up, China's financial industry has developed rapidly and made historic achievements, but there are still many contradictions and problems that make it difficult to meet the requirements of high-quality economic development. First, the debt problem: China's enterprises, local governments and household sectors are all facing considerable debt pressure. Some enterprises and local governments have hidden debts, and the debt of the household sector is also increasing. This poses a risk to the stability of the financial

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Beridze, Sophio, Asie Tsintsadze, and Lela Oniani. "STATE DEBT PORTFOLIO AND ITS MANAGEMENT TRENDS." ინოვაციური ეკონომიკა და მართვა 10, no. 1 (2023): 66–75. http://dx.doi.org/10.46361/2449-2604.10.1.2023.66-75.

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Sophio Beridze Email:sopho1982@hotmail.com PhD Students, Batumi Shota Rustaveli State University Batumi, Georgia https://orcid.org/0009-0002-7264-2873  Asie Tsintsadze  Email:asie.tsintsadze@bsu.edu.ge  Doctor of Economics, Professor, Batumi Shota Rustaveli State University  Batumi, Georgia https://orcid.org/0000-0002-4493-8872  Lela Oniani  Email:lela.oniani@bsu.edu.ge  Associate Professor Batumi Shota Rustaveli State University  Batumi, Georgia https://orcid.org/0000-0002-5960-4015  Co

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20

Stawiarska, Katarzyna. "Fiscal rules as institutional tools for public debt management in the European Union Member States." Central European Economic Journal 10, no. 57 (2023): 414–28. http://dx.doi.org/10.2478/ceej-2023-0024.

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Abstract This paper aims to assess the impact of the second-generation numerical fiscal rules on the effectiveness of public debt management in the Member States of the European Union. The research was conducted using dynamic panel models on a sample of 27 EU Member States over the period 2008–2021. The effectiveness of public debt management was determined by the level of public debt servicing costs, considering not only the impact of the quality of numerical fiscal rules on interest payments, but also other factors influenced by these rules, such as the quality of fiscal policy, the solvency

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Bukina, I. S. "Debt Burden of the Subjects of the Russian Federation." Federalism 26, no. 3 (2021): 121–41. http://dx.doi.org/10.21686/2073-1051-2021-3-121-141.

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The growth of regional debts produces risks both at the regional level and in the sphere of intergovernmental relations. The article shows that with a low debt burden at a long-term level, the subjects of the Russian Federation are highly differentiated by the level of debt, and even with a decrease in overall debt, a variation of debt load is growing. On the basis of cluster analysis, four groups of the subjects of the Russian Federation were allocated, depending on the variation of the debt burden and the share of social spending in total regional expenditures. It is concluded that the level

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Bukina, I. S. "Debt Burden of the Subjects of the Russian Federation." Federalism 26, no. 3 (2021): 121–41. http://dx.doi.org/10.21686/2073-1051-2021-3-121-141.

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The growth of regional debts produces risks both at the regional level and in the sphere of intergovernmental relations. The article shows that with a low debt burden at a long-term level, the subjects of the Russian Federation are highly differentiated by the level of debt, and even with a decrease in overall debt, a variation of debt load is growing. On the basis of cluster analysis, four groups of the subjects of the Russian Federation were allocated, depending on the variation of the debt burden and the share of social spending in total regional expenditures. It is concluded that the level

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23

Jing, Hui. "The Relevance of Audit Quality, Debt Financing and Earnings Management." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (October 6, 2023): 2205–23. http://dx.doi.org/10.37394/23207.2023.20.191.

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The relevance of audit quality, DF, and EM is a topic of common concern at home and abroad. The research first analyzes the DF mode, EM motivation, and financial audit mechanism. Then the modified Jones model is applied to EM. Two regression models are constructed by introducing control variables and adjustment variables. According to the empirical results of 11835 observed sample values, there are differences in the degree of earnings management among A-share companies. The average accrued profit is 0.063, the maximum value is 3.960, the minimum value is 0, and the standard deviation is 0.091

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Wahyuni, Ika, and Vinola Herawaty. "THE EFFECT OF AUDIT QUALITY TO EARNINGS RESPONSE COEFFICIENT WITH INTERVENING VARIABLES AS EARNINGS MANAGERIAL AND PROFIT POLICY." Fundamental Management Journal 3, no. 1p (2018): 1–10. http://dx.doi.org/10.33541/fjm.v3i1p.731.

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The purpose of this study is to determine whether the quality of audit affects earnings response coefficient by using earnings management and debt policy as intervening variables. This research is done by using purposive sampling method. The results of this study can be seen that, KAP size variables do not have a significant influence on debt policy mean a while the variable earnings management (Manlab) has a significant influence on earnings (ERC) in manufacturing companies in Indonesia Stock Exchange. In addition, Debt Policy variables have a significant influence on earnings (ERC), and KAP

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Wahyuni, Ika, and Vinola Herawaty. "THE EFFECT OF AUDIT QUALITY TO EARNINGS RESPONSE COEFFICIENT WITH INTERVENING VARIABLES AS EARNINGS MANAGERIAL AND PROFIT POLICY." Fundamental Management Journal 3, no. 1 (2018): 1–10. http://dx.doi.org/10.33541/fjm.v3i1.731.

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The purpose of this study is to determine whether the quality of audit affects earnings response coefficient by using earnings management and debt policy as intervening variables. This research is done by using purposive sampling method. The results of this study can be seen that, KAP size variables do not have a significant influence on debt policy mean a while the variable earnings management (Manlab) has a significant influence on earnings (ERC) in manufacturing companies in Indonesia Stock Exchange. In addition, Debt Policy variables have a significant influence on earnings (ERC), and KAP

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Imaginário, João, and Maria João Guedes. "Governance and government debt." Risk Governance and Control: Financial Markets and Institutions 10, no. 3 (2020): 34–49. http://dx.doi.org/10.22495/rgcv10i3p3.

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The continuous increase in debt ratios raises concerns in economic institutions concerning fiscal sustainability and its effect on the world economy. The empirical evidence has shown that both developed and developing countries have become highly indebted and fiscal deficits are not sustainable (Afonso, 2005) As such, the quality of institutions has an important role in debt accumulation (Presbitero, 2008) and fiscal stance is closely related to government institution quality as well as political and social stability (Woo, 2003). However, little attention has been devoted to the relationship b

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Alzoubi, Ebraheem Saleem Salem. "Audit quality, debt financing, and earnings management: Evidence from Jordan." Journal of International Accounting, Auditing and Taxation 30 (March 2018): 69–84. http://dx.doi.org/10.1016/j.intaccaudtax.2017.12.001.

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Ullah, Attia Aman, Waqar Mehmood, Rasidah Mohd-Rashid, Atul Karim Patwari, and Aman-Ullah Attiqa. "High Public Debt in Japan: The Institutional Quality Perspective." International Journal of Business and Technopreneurship (IJBT) 14, no. 1 (2024): 1–20. http://dx.doi.org/10.58915/ijbt.v14i1.275.

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This study aims to look at the long-term and short-term links between institutions' quality and public debt. The analysis seeks to shed light on two key aspects: firstly, the influence of country-level institutional quality on public debt, and secondly, the duration of the effects or shocks caused by this relationship. This research employs time-series data spanning from 1996 to 2017 to examine the relationship between institutional quality at the country level and public debt in Japan. Various econometric techniques were employed to analyse the determinants of public debt in Japan, including

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Prifti, Valma. "Project Management for the Implementation of a Software: Case Study Debt Collection Software System." Interdisciplinary Journal of Research and Development 9, no. 1 (2022): 48. http://dx.doi.org/10.56345/ijrdv9n106.

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Project management has become an essential element across all industrial sectors in the successful delivery of projects. Regardless of the industrial sector or size of project, project management methodologies (PMM) can be applied to improve the probability of meeting the project goals. This paper will discuss about how to manage the whole project from the idea to its implementation for the creation of software on debt management. It will show the way the work was planned until the end of the product, to give the customer a product of the highest quality. The current situation of how debt mana

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Ater, Brandon, and Thomas Bowe Hansen. "Earnings management prior to private debt issuance." Accounting Research Journal 33, no. 2 (2020): 269–85. http://dx.doi.org/10.1108/arj-11-2018-0204.

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Purpose The purpose of this paper is to evaluate the extent to which firms manage earnings prior to private debt issuance. Design/methodology/approach This is an empirical archival research paper using financial statement data and data related to private debt issuance. Findings The results indicate that, on average, firms engage in income-increasing earnings management in the period prior to a new private debt issuance. In addition, it was found that this income-increasing earnings management is limited to firms which have engaged in income-increasing earnings management to a greater extent in

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Nadabo, Yusuf Shamsuddeen, and Muhammad Abdullahi. "Empirical Analysis of the Impact of External Debt on Capital Formation in Sub-Saharan Africa: The Moderating Role of Institutional Quality." International Journal of Research and Innovation in Social Science VIII, no. XII (2025): 4024–36. https://doi.org/10.47772/ijriss.2024.8120333.

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This study examines the nexus between external debt and capital formation in sub-Saharan African countries, with a focus on the role of institutional quality as a moderator. The analysis covered from 1998 to 2023, using two-step system GMM, panel quantile regression, dynamic threshold estimator and cross-sectional dependence test. The results showed that external debt has a negative impact on capital formation, but this effect is moderated by institutional quality. The study also found that the benefits of debt can be realized in sub-Saharan Africa when the average institutional quality is abo

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R., Mugobera, and Mahebe D. "External Debt and Economic Growth Nexus in Sub-Saharan Africa: the Role of Institutional Quality." Journal of Economics, Finance And Management Studies 07, no. 06 (2024): 3453–62. https://doi.org/10.5281/zenodo.12155853.

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Sub-Saharan African (SSA) countries have recently embarked on an economic growth trajectory which is characterized by ambitious national development aspirations. The ability of the SSA economies to generate sufficient domestic revenues to spur their desired economic growth is limited resulting into fiscal deficits. External Debt has provided alternatives to the fiscal deficits prevalent in SSA economies. Dividends from external debt investments have been unevenly witnessed among the SSA countries. Regions with better institutional quality continue to reap considerable dividends from external d

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Bhul, Baburam. "Public debt management in Nepal: Current position and future consequences." Nepalese Journal of Development, national planning commission Nepal 29, no. 2 (2024): 175–92. https://doi.org/10.5281/zenodo.12785627.

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Abstract The purpose of this article is to analyze the present status of public debt management in Nepal and its growing challenges and consequences. Public debt management has been well- known in recent years, and it is now widely acknowledged that, despite its tight ties to monetary and fiscal policy, debt management has its own distinct goals and tools. Public debt management is the process of creating and carrying out a plan to manage the government's debt in order to secure the required money over the medium to long term at the least expensive price possible, consistent with a prudent lev

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РАЗІНЬКОВА, Міла. "АНАЛІЗ ДОСЛІДЖЕНЬ ТЕОРІЇ УПРАВЛІННЯ ЗОВНІШНІМ ДЕРЖАВНИМ БОРГОМ". Herald of Khmelnytskyi National University. Economic sciences 304, № 2(2) (2022): 413–19. https://doi.org/10.31891/2307-5740-2022-304-2(2)-65.

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The article develops the theoretical principles of determining the trends in the development of the theory of management of external public debt. The existing studies on the theory of external public debt management are analyzed. In order to implement bibliometric analysis, a number of specialized methods and tools were used (built-in database tools Scopus та Web of Science, VosViewer, Google Trends, Publish or Perish). Considering the large number of scientific works devoted to external public debt, an in-depth cluster analysis was conducted in order to identify the main thematic groups prese

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Houcine, Asma, and Walid Houcine. "Does earnings quality affect the cost of debt in a banking system? Evidence from French listed companies." Journal of General Management 45, no. 4 (2020): 183–91. http://dx.doi.org/10.1177/0306307020916296.

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This study examines the effect of earnings quality on the cost of debt, for a sample of French listed firms from 2005 to 2015. Using accruals quality (AQ) as a proxy for the quality of financial reports, the results obtained confirm the research hypothesis formulated, showing that the quality of financial reports is negatively related to firms’ interest cost. The results also support that the innate component of AQ has a greater impact on the cost of debt than the discretionary component. The findings of this study may be of interest to managers by providing evidence on the economic consequenc

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Kosov, M. E. "FACTORS OF GROWTH OF THE EFFICIENCY OF PUBLIC DEBT MANAGEMENT." Vestnik Universiteta, no. 12 (February 3, 2021): 5–11. http://dx.doi.org/10.26425/1816-4277-2020-12-5-11.

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Public debt is an integral part of public finances of various countries, the process of its management, including formation, maintenance and repayment has a powerful impact on the macroeconomic system of the state. The subject of the study is the public debt of the Russian Federation. The article performs a correlation and regression analysis of factors that have a direct impact on the state of the Russia’s public debt under the conditions of the restrictions caused by the Covid-19 coronavirus infection, as well as the consequences of these restrictions. The paper proposes an econometric model

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Barbashova, N. E., and O. V. Suchkova. "Application of Financial Management Tools to Ensure Budget Balance and Debt Sustainability in Russian Regions." Financial Journal 17, no. 3 (2025): 72–89. https://doi.org/10.31107/2075-1990-2025-3-72-89.

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One of the priority task of the budget policy of the Russian Federation is to ensure long-term balance and debt sustainability at all levels of the budget system. To solve this task, the subjects of the Russian Federation implement programs and sets of measures of improving the quality of financial management. The purpose of this article is to identify the tools of regional finance management, the use of which is most effective for ensuring medium- and long-term balance and debt sustainability of the budgets of Russian regions. The article analyzes theoretical approaches to the use of regional

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Gill, Amarjit, Afshin Amiraslany, John Obradovich, and Neil Mathur. "Efficient working capital management, bond quality rating, and debt refinancing risk." Managerial Finance 45, no. 7 (2019): 869–85. http://dx.doi.org/10.1108/mf-06-2018-0269.

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PurposeThe purpose of this paper is to investigate the impact of efficient working capital management (WCM) on a firm’s bond quality ratings (BQR) and debt refinancing risk (RFR).Design/methodology/approachTo fulfill its purpose, this study adopted a co-relational research design. Additionally, the COMPUSTAT of Wharton Research Data Services was used to collect data from American production firms for a period of five years (from 2013 to 2017).FindingsThe results of this study suggest that efficient WCM does, in fact, play a role in improving BQR of American production firms. Furthermore, the f

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Naz, Aziza, and Nadeem Ahmed Sheikh. "Capital structure and earnings management: evidence from Pakistan." International Journal of Accounting & Information Management 31, no. 1 (2022): 128–47. http://dx.doi.org/10.1108/ijaim-08-2022-0163.

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Purpose The purpose of this study is to investigate whether capital structure affects accruals and real earnings management (AEM and REM) of nonfinancial firms listed on Pakistan Stock Exchange (PSX). Moreover, to investigate whether institutional development (ID) moderates the relation between capital structure and earnings management (EM). Design/methodology/approach Data were taken from annual reports of nonfinancial firms listed on the PSX during 2012–2019. Data of 150 firms for a period of eight years were found completed with respect to the variables used in this study. The generalized m

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Fodha, Mouez, and Thomas Seegmuller. "Environmental Quality, Public Debt and Economic Development." Environmental and Resource Economics 57, no. 4 (2013): 487–504. http://dx.doi.org/10.1007/s10640-013-9639-x.

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Nguyen, Van Bon. "The Effect of Government Debt on Private Investment in Advanced Economies: Does Institutional Quality Matter?" Scientific Annals of Economics and Business 69, no. 1 (2022): 133–44. http://dx.doi.org/10.47743/saeb-2022-0006.

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Unlike developing economies, advanced economies easily borrow debt to finance budget deficits. Government debt is one of the active measures of fiscal policy in these economies to run the economy and overcome its cyclicality. Most related studies note that government debt reduces private investment. Does it hold for advanced economies? Does institutional quality significantly affect the government debt – private investment relationship in these economies? For the answer, the study applies the PMG estimator (PMG) and the two-step difference GMM Arellano & Bond estimator (D-GMM) to investiga

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Rasyadan, Resa, and Buddi Wibowo. "Analysis of Failure to Pay Education Fee Receivables at XYZ Institution." Syntax Literate ; Jurnal Ilmiah Indonesia 9, no. 8 (2024): 4536–48. http://dx.doi.org/10.36418/syntax-literate.v9i8.16227.

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The XYZ Institution/Agency, as a governmental institution, has the obligation to resolve debts resulting from financial losses. This study aims to analyze the influence of demographic, financing, and educational institution characteristics on the default of educational debt/student loan (State Compensation Claim for Breach of Service Agreement) at the XYZ Agency. To achieve this objective, the study utilizes data on debtors from 1983 to 2022 at the XYZ Agency and employs binary logistic regression analysis. The results of this study indicate that age and receivable value significantly affect t

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Ben Mbarek, Kais. "Sovereign debt sustainability in MENA countries: Determinants and policy implications." Modern Finance 3, no. 2 (2025): 75–95. https://doi.org/10.61351/mf.v3i2.274.

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This paper examines sovereign debt sustainability in the Middle East and North Africa (MENA) region by comprehensively analyzing macroeconomic, institutional, and geopolitical determinants. Using a panel dataset of 15 MENA countries spanning 2000-2023, we employ dynamic panel estimation techniques to identify key factors affecting debt sustainability. Our findings reveal significant heterogeneity across the region, with oil-exporting countries demonstrating distinct debt dynamics compared to oil-importing nations. Institutional quality and governance indicators emerge as critical predictors of

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Khutorna, Myroslava. "Institutional formation of the market for debt settlement of consumers of financial services of credit institutions in Ukraine." INNOVATIVE ECONOMY, no. 7-8 (November 2019): 123–31. http://dx.doi.org/10.37332/2309-1533.2019.7-8.18.

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Purpose. The aim of the article is substantiation of the content of institutional measures, the implementation of which will improve the quality of assets of credit institutions of Ukraine. Methodology of research. The methodological basis of the research is formed on the basis of an institutional approach to substantiate the institutional preconditions for the functioning of the market for debt settlement of consumers of financial services of credit institutions; systematization to identify constraints and incentives for the effective use of various ways to solve the problem of non-performing

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Nguyen, Thi Anh Nhu, and Thi Thuy Huong Luong. "Fiscal Policy, Institutional Quality, and Public Debt: Evidence from Transition Countries." Sustainability 13, no. 19 (2021): 10706. http://dx.doi.org/10.3390/su131910706.

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This research makes a significant contribution to the literature on the economic implications of fiscal policy and institutional quality by modeling empirically the impact of these factors on public debt in 27 transition countries over the period 2000–2018. Applying Ordinary Least Squares (OLS), Random effects, and two-step GMM methods, the research gives evidence to confirm the background theory that deducing public expenditure and improving government revenue could push government debt lower. The main findings especially demonstrate that institutional quality contributes to making an impact

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Wirdanadia, Ananda, Netty Herawaty, and Riski Hernando. "The Financial Report Quality, Debt Maturity, and Foreign Ownership on Investment Efficiency Relationship." InFestasi 20, no. 2 (2024): 93–105. https://doi.org/10.21107/infestasi.v20i2.27814.

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This research aims to investigate the effect of financial report quality, debt maturity, and foreign ownership on investment efficiency. This research uses a quantitative method with the population of basic materials sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that simultaneously, the quality of financial statements, debt maturity, and foreign ownership do not affect investment efficiency. Partially, debt maturity affects investment efficiency. The quality o

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Rosena, Arvitha Dinda, Susi Dwi Mulyani, and Bambang Prayogo. "PENGARUH KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI." Jurnal Magister Akuntansi Trisakti 3, no. 1 (2016): 21. http://dx.doi.org/10.25105/jmat.v3i1.4964.

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<p><em>This study used one research model to obtain empirical evidence about the effedts of audit quality and debt covenant on earning management with firm size as moderation variable. Variables used in this research model are audit quality, debt covenant, firm size and earnings management.</em></p><p><em>Sampel on this research is manufacture company listed in Bursa Efek Indonesia for period 2012 – 2015. Based on purposive sampling, sampel that used for this research is 71 company with four year period, so there ar 284 samples. Analysis data method that use

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Ismael, Nechirwan Burhan, Shamal Hasan Obaid Mahmod, and Hariwan Subhi Khorsheed. "External Debt and Economic Growth: Empirical Evidence from Developing Countries." International Journal of Engineering, Business and Management 8, no. 3 (2024): 01–09. http://dx.doi.org/10.22161/ijebm.8.3.1.

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This study investigates the complex relationship between external debt and economic growth in developing countries. Utilizing a quantitative research methodology, data was collected from three selected developing countries through an online questionnaire distributed to key stakeholders, totaling 189 responses. Various statistical techniques, including t-tests, Chi-square tests, Variance Inflation Factor (VIF) assessment, Partial Least Squares Regression (PLS), and Principal Component Analysis (PCA), were employed to analyze the data. The findings reveal that moderate levels of external debt ca

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Okoli, Kingsley Chike, Ebele S. Nwokoye, Christopher U. Kalu, and Amaka G. Metu. "Rethinking Development Finance: Do External Debt and Governance Promote Sustainable Human Development in Nigeria?" South Asian Journal of Social Studies and Economics 22, no. 6 (2025): 187–202. https://doi.org/10.9734/sajsse/2025/v22i61047.

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Existing literature on development outcomes often examines health, education, or environmental quality in isolation, with few studies offering a holistic assessment of sustainable human development. Moreover, the moderating role of governance quality in the relationship between external debt and sustainable human development remains underexplored. Additionally, most prior research relies on linear modelling approaches, which may not adequately capture the dynamic and asymmetric nature of this relationship. This study addresses these gaps by investigating the impact of external debt on sustaina

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РОВЕНСКИЙ, Ю. А. "ASSESSMENT OF THE RUSSIAN CORPORATE DEBT MARKET IN CURRENT ECONOMIC CONDITIONS." Экономика и предпринимательство, no. 7(156) (September 20, 2023): 518–22. http://dx.doi.org/10.34925/eip.2023.156.7.088.

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В статье представлены результаты анализа российского рынка корпоративных обязательств, который показал приоритет просроченных задолженностей перед поставщиками. Сопоставление задолженностей усилило негативную оценку управлениями расчетами: низкая платежная дисциплина, неэффективная кредитная политика, неудовлетворительное качество управления расчетами менеджментом. Результаты анализа могут быть использованы в процессе разработки политики управления корпоративными расчетами в различных компаниях. The article presents the results of the analysis of the Russian market of corporate obligations, wh

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