This paper analyses the effect of firm- and country-level determinants on debt maturity structure and how this effect … varies across countries and across firm size. Results for 39 countries show that firm-level variables such as asset maturity …, size, firm quality and leverage affect debt maturity structure. Institutions and banking structure also influence corporate …

We examine the importance of Big Four audits in reducing agency costs evident in corporate debt maturity worldwide … for monitoring purposes. In additional analyses, we find that the role that auditor choice plays in debt maturity is …, our research implies that Big Four audits matter to corporate debt maturity, although the impact is isolated in firms …

We provide evidence on leverage and debt maturity targeting in a large international setting. There are key differences …

This paper investigates the impact of labor protection on corporate debt maturity structure. We hypothesize that … stronger labor protection is conducive to a greater use of short-term debt maturity by firms. Using various country … maturity structure of corporate debt over-and-above economic, legal, and political factors identified in prior research …

maturity of debt depending on the horizon of short or long term. Design/methodology/approach Analysis is performed on a sample …, called GMM-SYS, show that institutional quality fosters the maturity of long-term debt and banking development boots short … through debt maturity, and this is useful for establishing common target between both groups. Social implications It is …