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Keywords: Debt
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Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (4): 839–860.
Published: 11 June 2025
... and types of municipal ownership. On the one hand, local governments (LGs) with limited fiscal autonomy may use unconsolidated MOCs to bypass budgetary constraints. Such off-budget financing may incentivise income smoothing to meet debt covenants and reduce financing costs. On the other hand, those MOCs...
Journal Articles
Journal of Accounting in Emerging Economies (2015) 5 (2): 184–201.
Published: 01 May 2015
...Norhidayah Abdullah; Wee Ching Pok Purpose – The purpose of this paper is to examine the relationship of separation of cash flow rights (CFR) and control rights (CR) and debt policy of Malaysian listed family firms. Design/methodology/approach – The sample of this study consists of 256...
