Concepedia

Debt Characterization

Debt Characterization is an analytical framework within intercompany financing that systematically classifies financial instruments as debt or equity based on their economic substance, legal form, and repayment expectations to determine their appropriate accounting, tax, and regulatory treatment.

128

Publications

7.6K

Citations

289

Authors

188

Institutions

Publications per year

2017–2026

42

Parents

Publications

128

Debt Enforcement around the World

Simeon Djankov, Oliver Hart, Caralee McLiesh et al. · Journal of Political Economy · 2008 · 947 citations

, , +16

Design and Valuation of Debt Contracts

Ronald W. Anderson, Suresh Sundaresan · Review of Financial Studies · 1996 · 623 citations

, , +17

Personality Factors, Money Attitudes, Financial Knowledge, and Credit‐Card Debt in College Students<sup>1</sup>

Jill M. Norvilitis, Michelle M. Merwin, Timothy M. Osberg et al. · Journal of Applied Social Psychology · 2006 · 485 citations

, , +13

Capital structure and its determinants in the UK - a decompositional analysis

Alan Bevan, Jo Danbolt · Applied Financial Economics · 2002 · 442 citations

, , +15

Information asymmetry, monitoring, and the placement structure of corporate debt1We thank David Brown, Mark Carey, Stephane Chretien, Michael Cliff, Hemang Desai, Bob Dittmar, Charles Hadlock, Paisan Limratanamongkol, Karl Lins, Vojislav Maksimovic, Beverly Marshall, David Mauer, Erlend Nier, Russ Robins, Vic Sarna, Richard Shockley, Anjan Thakor, Joaquin Trigueros, Robert Weigand, Marc Zenner, and seminar participants at Texas A&amp;M, Tulane, the 1996 FMA meetings, the 1997 WFA meetings, and the 1998 EFMA meetings for helpful comments. We are especially grateful to David Blackwell (the referee), and Clifford Smith (the editor) for suggestions that have improved the paper substantially.1

Sudha Krishnaswami, Paul A. Spindt, Venkat Subramaniam · Journal of Financial Economics · 1999 · 373 citations

, , +16

1–5 of 128

Authors

289

  1. AC
    Alexander Chatzigeorgiou

    University of Macedonia, Greece

    4 publications · 188 citations

    4

    h-index

  2. AA
    Apostolos Ampatzoglou

    University of Macedonia, Greece

    5 publications · 206 citations

    4

    h-index

  3. TZ
    Tibor Zavadil

    IZA - Institute of Labor Economics, Germany

    3 publications · 178 citations

    3

    h-index

  4. AS
    Andrei Shleifer

    Harvard University, United States

    3 publications · 1.2K citations

    3

    h-index

  5. YM
    Yvonne McCarthy

    University College Cork, Ireland

    3 publications · 178 citations

    3

    h-index

1–5 of 289

Institutions

188

  1. University of Macedonia

    Thessaloniki, Greece

    4 h-index

    21 publications

    841 citations

  2. Centre for Economic Policy Research

    London, United Kingdom

    4 h-index

    4 publications

    190 citations

  3. Aristotle University of Thessaloniki

    Thessaloniki, Greece

    3 h-index

    8 publications

    160 citations

  4. National Bank of Belgium

    Brussels, Belgium

    3 h-index

    4 publications

    241 citations

  5. Central Bank of Ireland

    Dublin, Ireland

    3 h-index

    4 publications

    241 citations

  6. National Bank of Slovakia

    Bratislava, Slovakia

    3 h-index

    3 publications

    178 citations

  7. Bank of Spain

    Madrid, Spain

    3 h-index

    10 publications

    597 citations

  8. Harvard University Press

    Cambridge, United States

    3 h-index

    4 publications

    2K citations

1–8 of 188

Venues

  1. SSRN Electronic Journal

    Repository · 14 publications · 631 citations

    12

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 4 publications · 78 citations

    4

    h-index

  3. The Journal of Finance

    4 publications · 136 citations

    4

    h-index

  4. Information and Software Technology

    3 publications · 99 citations

    3

    h-index

  5. Journal of Financial Economics

    3 publications · 757 citations

    3

    h-index

1–5