Keywords: Short-term debt
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Journal Articles
Managerial Finance 1–16.
Published: 07 April 2026
...Alejandro Ortega-Gomariz; Pedro Juan García-Teruel; Pedro Martínez-Solano Purpose The objective of this study is to analyze the effects of working capital requirement (WCR) financing strategies on SMEs' financial risk. Our main research question is: does a greater use of short-term debt to finance...
Journal Articles
Managerial Finance (2022) 48 (7): 985–1006.
Published: 28 April 2022
... extracted from fortune 1,000 over the period 2006–2014. Panel data regression models are employed to empirically test the impact of short-term debt and long-term debt on manager's choice of earnings management form. The generalized least square technique is applied to estimate the parameters...

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