Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms

The objective of this article is to determine the effects of foreign ownership and International Financial Reporting Standards (IFRS) on debt maturity in Chilean companies. The study uses a fractional response model (FRM) on 20,586 companies. The results show foreign ownership has a negative and non...

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Detalhes bibliográficos
Publicado no:Estudios Gerenciales
Main Authors: Jorge A. Muñoz-Mendoza, Sandra M. Sepúlveda-Yelpo, Carmen L. Veloso-Ramos, Carlos L. Delgado-Fuentealba
Formato: Artigo
Idioma:Inglês
Publicado em: Universidad ICESI 2019
Assuntos:
Administración y Contabilidad
Maturity
firm quality
foreign ownership
Acesso em linha:https://www.redalyc.org/articulo.oa?id=21262744008
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