This paper is the first to study the effect of financial restatement on bank loan contracting. Compared with loans …

This paper is the first to study the effect of financial restatement on bank loan contracting. Compared with loans …

investment. This study examines how Initial Public Offerings (IPOs) and main bank relationships shape debt maturity structures … resources for sustainability projects. Notably, Japanese firms without a main bank relationship experience a more significant … and lasting impact, while those with a main bank relationship display minimal changes in debt structure. These findings …

sales. So entrepreneurial firms might find it easier to borrow from banks, and rely more on bank lending than on supplier … they have sufficient funding from banks, possibly to avoid the burden from interest accumulations on bank credit …. Availability of trade credit does not help to obtain bank credit, and there is no substitution between supplier and bank lending …

bank credit conditions for issuer firms, both at the firm-bank and firm level. We compare new loans granted to issuer firms … bank loans of the same maturity than non-issuer firms, suggesting an improvement in their bargaining power with banks. In … addition, issuer firms reduce the amount of used bank credit but increase the overall amount of available external funds …