Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms/Efectos de la propiedad extranjera y Normas Internacionales de Informacion Financiera sobre la madurez de la deuda en firmas chilenas/Efeitos da propriedade estrangeira e das Normas Internacionais de Relato Financeiro no vencimento da divida em empresas chilenas

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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Veröffentlicht in:	Estudios gerenciales 2019-10, Vol.35 (153), p.416
Hauptverfasser:	Muñoz-Mendoza, Jorge A, Sepúlveda-Yelpo, Sandra M, Veloso-Ramos, Carmen L, Delgado-Fuentealba, Carlos L
Format:	Artikel
Sprache:	spa
Schlagworte:	Finance Financial statements Foreign investments Foreign ownership Small and medium sized companies
Online-Zugang:	Volltext
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