We use tax data from the Longitudinal Business Database to estimate firm-level average interest rate on liabilities. The mean of this measure has similar time series properties official statistics business borrowing rate, while also enabling detailed disaggregation across different firm types. document significant variation in interest across firms different industries, and with different a...

The purpose of this study is to find the relationship between lending to Small and Medium-size Exporter Enterprises (E-SMEs) and the use of Basel II Capital Accord for the first time in the banking system of Iran. Results showed that 96.69 percent of small firms were in the very low risk category of credit portfolio. This proof explains a consistent and balanced relationship between risk- weigh...

Production planning is performed through diverse methods according to the type of the system it is structured upon. One of the most important steps before production planning is to determine which system best fits the firm, and how the facilities should be designed. Both job-shop and group-technology systems have their own pros and cons, each of which is suitable to a specific kind of factory. ...

We study the motivation of an entrepreneur to provide disclosure that works primarily to reduce investors’assessment of the firm’s idiosyncratic risk. We refer to this disclosure as “idiosyncratic disclosure.”We assume that the firm’s cash flows are determined by both idiosyncratic and systematic events. The model shows that when the entrepreneur faces a capital market where competition to acqu...

The purpose of this study is to examine two relationships: (1) innovation capital and firm value; (2) risk. population was all companies listed on the Indonesia Stock Exchange from 2016-2020, required research sample drawn using a purposive sampling technique. Data analysis technique used multiple linear regression. result revealed that had positive statistically significant effect value, but n...