Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - BUSINESS AND ECONOMICS (1248 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
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    - MICROECONOMICS (23 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)

ECONOMIC SCIENCES: GENERAL (212 journals)                  1 2     

Showing 1 - 200 of 200 Journals sorted alphabetically
ACM Transactions on Economics and Computation     Hybrid Journal  
Acta Universitatis Lodziensis : Folia Oeconomica     Open Access  
Acta Universitatis Sapientiae, Economics and Business     Open Access   (Followers: 1)
Actualidad Económica     Open Access  
Advances in Management and Applied Economics     Open Access   (Followers: 8)
AFFRIKA Journal of Politics, Economics and Society     Full-text available via subscription   (Followers: 4)
African Journal of Economic and Management Studies     Hybrid Journal   (Followers: 10)
Agricultural and Food Economics     Open Access   (Followers: 7)
AgriEngineering     Open Access  
Agrosearch     Open Access  
AL-Qadisiyah Journal For Administrative and Economic sciences     Open Access   (Followers: 2)
American Economic Review     Full-text available via subscription   (Followers: 445)
American Journal of Economics     Open Access   (Followers: 15)
Análisis Economico     Open Access  
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia     Open Access  
Annals of Financial Economics     Hybrid Journal   (Followers: 1)
Annals of Spiru Haret University. Economic Series     Open Access  
Applied Economic Analysis     Full-text available via subscription   (Followers: 1)
Applied Economic Perspectives and Policy     Hybrid Journal   (Followers: 15)
Applied Economics and Finance     Open Access   (Followers: 9)
Arthaniti : Journal of Economic Theory and Practice     Full-text available via subscription  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Economics and Empirical Research     Open Access  
Baltic Journal of Economics     Open Access   (Followers: 1)
BISE : Jurnal Pendidikan Bisnis dan Ekonomi     Open Access  
Botswana Journal of Economics     Open Access   (Followers: 1)
BRICS Journal of Economics     Open Access   (Followers: 3)
BRQ Business Review Quarterly     Open Access   (Followers: 1)
Buletin Studi Ekonomi     Open Access   (Followers: 2)
Business Strategy and Development     Hybrid Journal  
Central European Economic Journal     Open Access  
China Economic Quarterly International     Open Access  
China Finance and Economic Review     Open Access   (Followers: 4)
Ciencias Económicas     Open Access  
Cliodynamics     Open Access   (Followers: 2)
Cogent Economics & Finance     Open Access   (Followers: 3)
Danube     Open Access   (Followers: 3)
Desarrollo y Sociedad     Open Access   (Followers: 1)
Divergencia     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
Economía     Open Access  
EconomiA     Open Access  
ECONOMÍA     Open Access  
Economia & Região     Open Access   (Followers: 1)
Economic Analysis of Law Review     Open Access   (Followers: 4)
Economic Geology     Hybrid Journal   (Followers: 7)
Económicas CUC     Open Access  
Economics : Journal for Economic Theory and Analysis     Open Access   (Followers: 4)
Economics : The Open-Access, Open-Assessment Journal     Open Access  
Economics and Culture     Open Access  
Economics and Policy of Energy and the Environment     Full-text available via subscription   (Followers: 13)
Economics of Transportation     Partially Free   (Followers: 16)
Economy     Open Access   (Followers: 1)
Economy and Sociology / Economie şi Sociologie     Open Access   (Followers: 1)
Econosains : Jurnal Online Ekonomi Dan Pendidikan     Open Access  
Edunomic Jurnal Pendidikan Ekonomi     Open Access  
EFB Bioeconomy Journal     Open Access  
Ekonomi Bilimleri Dergisi     Open Access  
Ekonomia i Zarzadzanie. Economics and Management     Open Access  
Ekonomika (Economics)     Open Access  
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi     Open Access  
Ekuitas : Jurnal Ekonomi dan Keuangan     Open Access  
El Trimestre Económico     Open Access  
Ensayos de Política Económica     Open Access  
Environmental & Socio-economic Studies     Open Access   (Followers: 1)
Environmental Economics     Open Access   (Followers: 2)
Equilibrium : Quarterly Journal of Economics and Economic Policy     Open Access   (Followers: 1)
Espacio Abierto     Open Access  
Estudios de Economia Aplicada / Studies of Applied Economics     Open Access   (Followers: 1)
Estudios Economicos     Open Access  
Expert Journal of Economics     Open Access  
Expresión Económica : Revista de Análisis     Open Access  
Global Business Perspectives     Hybrid Journal   (Followers: 3)
Health Economics Review     Open Access   (Followers: 9)
IMF Economic Review     Hybrid Journal   (Followers: 44)
Indian Growth and Development Review     Hybrid Journal  
Informe Econômico     Open Access   (Followers: 3)
Insight on Africa     Hybrid Journal   (Followers: 3)
Intellectual Economics     Open Access  
Interfaces Brasil/Canadá     Open Access   (Followers: 1)
International Journal of Applied Behavioral Economics     Full-text available via subscription   (Followers: 18)
International Journal of Ecological Economics and Statistics     Full-text available via subscription   (Followers: 5)
International Journal of Economics and Finance     Open Access   (Followers: 12)
International Journal of Economics and Financial Issues     Open Access   (Followers: 10)
International Journal of Energy Economics and Policy     Open Access   (Followers: 11)
International Journal of Management and Economics     Open Access   (Followers: 2)
International Journal of Regional Development     Open Access   (Followers: 1)
International Quarterly for Asian Studies     Open Access   (Followers: 2)
International Review of Economics Education     Hybrid Journal   (Followers: 2)
IQTISHODUNA     Open Access  
Istanbul Journal of Economics     Open Access  
Italian Economic Journal     Hybrid Journal   (Followers: 34)
JEJAK : Jurnal Ekonomi dan Kebijakan     Open Access  
JEKPEND : Jurnal Ekonomi dan Pendidikan     Open Access  
Journal for Labour Market Research     Open Access   (Followers: 11)
Journal of Accounting and Finance in Emerging Economies     Open Access  
Journal of Advanced Research in Law and Economics     Open Access   (Followers: 1)
Journal of Advanced Studies in Finance     Open Access   (Followers: 3)
Journal of Business Economics and Management     Open Access   (Followers: 2)
Journal of Business-to-Business Marketing     Hybrid Journal   (Followers: 13)
Journal of Developing Economies     Open Access   (Followers: 4)
Journal of Development Policy and Practice     Hybrid Journal   (Followers: 3)
Journal of Economic and Financial Sciences     Open Access   (Followers: 1)
Journal of Economic Asymmetries     Open Access  
Journal of Economic Development Policy     Open Access   (Followers: 7)
Journal of Economics and International Finance     Open Access   (Followers: 1)
Journal of Economics and Sustainable Development     Open Access   (Followers: 14)
Journal of Economics Bibliography     Open Access  
Journal of Economics Library     Open Access   (Followers: 8)
Journal of Economics, Finance and Administrative Science     Open Access  
Journal of Economics, Race, and Policy     Hybrid Journal   (Followers: 3)
Journal of Economy Culture and Society     Open Access  
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Finance and Economics     Open Access   (Followers: 13)
Journal of Financial and Quantitative Analysis     Full-text available via subscription   (Followers: 55)
Journal of Financial Economic Policy     Hybrid Journal   (Followers: 1)
Journal of Government and Economics     Open Access  
Journal of Interdisciplinary Economics     Hybrid Journal   (Followers: 1)
Journal of Life Economics     Open Access   (Followers: 2)
Journal of Management Control     Hybrid Journal   (Followers: 3)
Journal of Management for Global Sustainability     Open Access   (Followers: 1)
Journal of Markets & Morality     Partially Free  
Journal of Poverty and Social Justice     Hybrid Journal   (Followers: 33)
Journal of Research in Economics     Open Access   (Followers: 2)
Journal of Reviews on Global Economics     Open Access  
Journal of the Economic Science Association     Hybrid Journal   (Followers: 1)
Journal of the Economics of Ageing     Hybrid Journal   (Followers: 1)
Jurnal Ekonomi dan Studi Pembangunan     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ekonomi Modernisasi     Open Access   (Followers: 1)
Jurnal Ekonomi Pembangunan     Open Access  
Jurnal Manajemen dan Kewirausahaan     Open Access  
Jurnal Pendidikan Ekonomi     Open Access  
Klinik Einkauf     Hybrid Journal  
Korea : Politik, Wirtschaft, Gesellschaft     Open Access  
L'Actualité économique     Full-text available via subscription   (Followers: 2)
Latin American Journal of Economics     Open Access   (Followers: 1)
Lecturas de Economía     Open Access  
Liberal Arts and Social Sciences International Journal (LASSIJ)     Open Access   (Followers: 1)
List Forum für Wirtschafts- und Finanzpolitik     Hybrid Journal  
Local Economy     Hybrid Journal   (Followers: 3)
Low Carbon Economy     Open Access   (Followers: 4)
Management Dynamics     Open Access  
Media Ekonomi dan Manajemen     Open Access  
MediaTrend     Open Access  
Modern Economy     Open Access   (Followers: 3)
Mondes en développement     Full-text available via subscription  
NBER Working Paper Series     Full-text available via subscription   (Followers: 21)
Nordic Journal of Health Economics     Open Access   (Followers: 4)
Open Pharmacoeconomics & Health Economics Journal     Open Access  
Pensamiento Crítico     Open Access  
Proceedings of Voronezh State University. Series: Economics and Management     Open Access  
Quantitative Economics     Full-text available via subscription   (Followers: 13)
Quantitative Economics Research     Open Access  
Quarterly Journal of Applied Theories of Economics     Open Access  
RDE : Revista de Desenvolvimento Econômico     Open Access  
Regards économiques     Open Access  
Regional Research of Russia     Hybrid Journal   (Followers: 4)
Regional Science Policy & Practice     Hybrid Journal   (Followers: 2)
Research in World Economy     Open Access   (Followers: 3)
Review of Economics and Development Studies     Open Access   (Followers: 2)
Review of Economics and Institutions     Open Access   (Followers: 3)
Review of Economics and Statistics     Hybrid Journal   (Followers: 137)
Review of Market Integration     Hybrid Journal   (Followers: 2)
Revista Brasileira de Desenvolvimento Regional     Open Access  
Revista CIFE : Lecturas de Economía Social     Open Access  
Revista de Análisis Económico     Open Access  
Revista de Economía     Open Access  
Revista ECONO : Facultad de Ciencias Económicas. UNLP     Open Access  
Revista Economia & Gestão     Open Access  
Revista Facultad de Ciencias Económicas: Investigación y Reflexión     Open Access  
Revista Finanzas y Política Económica     Open Access  
Revista Icade. Revista de las Facultades de Derecho y Ciencias Económicas y Empresariales     Full-text available via subscription  
Revista Latinoamericana de Desarrollo Económico     Open Access  
Revista Panorama Económico     Open Access   (Followers: 1)
Revista Sociedad y Economía     Open Access  
Revista Teoria e Evidência Econômica     Open Access  
Revista U.D.C.A Actualidad & Divulgación Científica     Open Access  
Revue économique     Full-text available via subscription   (Followers: 3)
Ruch Prawniczy, Ekonomiczny i Socjologiczny     Open Access  
RUDN Journal of Economics     Open Access  
Russian Journal of Economics     Open Access  
Sdü Vizyoner Dergisi     Open Access  
Semestre Económico     Open Access  
Shanlax International Journal of Economics     Open Access  
Sosyoekonomi     Open Access  
Staff Studies : Central Bank of Sri Lanka     Open Access  
Statistics and Economics     Open Access  
Studia Universitatis ?Vasile Goldis? Arad ? Economics Series     Open Access  
Supreme Court Economic Review     Full-text available via subscription   (Followers: 3)
Swiss Journal of Economics and Statistics     Open Access  
Tahghighat-e-Eghtesadi     Open Access  
Textos de Economia     Open Access  
Theoretical Economics Letters     Open Access   (Followers: 2)
Torun International Studies     Open Access  
Turkish Economic Review     Open Access  
World Economics     Full-text available via subscription   (Followers: 8)
Wroclaw Review of Law, Administration & Economics     Open Access  
Œconomia     Open Access  
Науковий вісник НУБіП України. Серія: Економіка, аграрний менеджмент, бізнес     Open Access  

        1 2     

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Journal Cover
Journal of Developing Economies
Number of Followers: 4  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2541-1012 - ISSN (Online) 2528-2018
Published by Universitas Airlangga Homepage  [54 journals]
  • Back Matter

    • Authors: Back Matter
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.31678
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Andi Kustanto
      Pages: 150 - 173
      Abstract: In recent years, policy discussions and debates have emphasised the efficiency of development policies to translate economic growth into sustainable economic development. One of the main aspects in this regard is achieving improvement in child nutrition through economic development. Nevertheless, there is a scarcity of literature that empirically verifies the causality between stunting, poverty, and economic growth in 34 provinces in Indonesia using Klassen’s typology analysis and Panel VECM. This study indicates that the prevalence of stunting has a direct causality towards poverty and economic growth in the long-term by 0.02%. Handling high the prevalence of stunting needs to be focused on in all provinces in Indonesia. Poverty directly affects the stunting prevalence and economic growth in the long-term by 0.06%. The percentage of the population, poverty outside Java, including Nusa Tenggara, Moluccas, and Papua, is also higher than in Java. Therefore, efforts to tackle poverty should be more focused on these areas. Economic growth has a direct causality to the prevalence of stunting and poverty by 0.57%. It proves that the country’s economic growth is accompanied by socioeconomic development and improving the poor’s livelihoods and welfare. Can also recommend specific nutrition and sensitive nutrition interventions to impact the massive reduction of stunting in Indonesia.
      Keywords: Stunting, Poverty, Economic Growth, Indonesia
      JEL: I10; I18; I32; O10; O15; P36
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.22358
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Deni Aditya Susanto
      Pages: 174 - 185
      Abstract: The Indonesian SME cluster has not fully implemented the cluster concept, causing the SME cluster to stagnate. The Meubel SME Cluster of Pasuruan City and Malang City are two prime clusters working to show their economic crisis performance several times. This study aims to examine the factors of inter-firm linkage and business strategy on business performance. Methodologically, this study uses several analytical methods, namely multiple linear regression, to measure the influence between inter-firm linkage and business strategy variables on business performance, SWOT matrix to map strategy, and descriptive analysis to present non-parametric findings. This study analyzed 60 samples of MSEs from a population of 350 business units. The results of the study mentioned that aspects of business strategy (finance, marketing, human resources, research, development, and operations) had a more significant effect on business performance (sales, profits, assets, labor, and productivity) than inter-firm linkage (backward, forward, and horizontal). Through SWOT matrix analysis, the inter-clustering linkage of Malang City and Pasuruan cluster SMEs is naturally created. Access to raw materials and labor in the city of Malang began to be complicated even though consumers’ potential from large tourists and access to adequate technology. In contrast, Pasuruan City is lt to do marketing because of geographical conditions’ weakness even though the raw material resources and labor are abundant. The specialization of production is created with Pasuruan City as the production base and Malang City as the Marketing Base.Keywords: Cooperatives, Business Strategy, Inter-Clustering Linkage
      JEL: Q13, L21, C38
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.18917
      Issue No: Vol. 6, No. 2 (2021)
           DATA ANALYSIS (1984–2016)

    • Authors: Gashaw Getaye Molla
      Pages: 186 - 200
      Abstract: Income inequality means that one segment of the population has a disproportionately large share of income compared to the other. Disparities in income and wealth have tended to dominate the discussion on inequality because they contribute directly to individuals and families’ well-being and shape the opportunities people have in life. Therefore, addressing income inequality is essential to inspire each country’s population’s human and productive potentials to bring development. Therefore, this study examines the relationship between income inequality and human capital using static panel data analysis. Specifically, the study employs fixed effect panel data analysis using Least Square Dummy Variable for 25 sub-Saharan African countries. The World Bank data series was widely used as the data source for macroeconomic variables, while the Gini index has obtained from the Standardized World Income Inequality Database. The empirical results reveal that human capital in terms of secondary school enrollment rate has a negative impact on income inequality. The study also found a U-shaped relationship between real gross domestic product per capita and inequality, and it does not support the well-known concept of the Kuznets curve.
      Keywords: Income Inequality; Human Capital; Panel Data; Random Effect; Fixed Effect.
      JEL: C10, Q0, A10
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.22783
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Manuel A Vanegas
      Pages: 201 - 222
      Abstract: This study is motivated by the idea to what extent tourism marketing investment contributes to tourism demand expansion. It searches for better estimation methods that can deal with the inter-temporal and cross-section correlation of the disturbances. The effect of omitting the tourism marketing variable, as evidenced by the drastic change in long and short-run elasticity values for all tourism demand models, has emerged clearly. There is a need for the national tourism institutions to have a clear, consistent, and sustained investment policy in tourism marketing activities with respect to enhanced effectiveness in allocating financial resources.
      Keywords: Tourism Marketing, 12 Developing Countries, Dynamic Panel, Elasticity Values, Omission of Tourism Marketing Variable.
      JEL: Z33, C23,O50
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.24718
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Amanah Abdulkadir, Wendra Afriana, Harry Azis
      Pages: 223 - 234
      Abstract: Inequality, poverty, and unemployment in villages are still problems that have not been adequately resolved to date. Starting to allocate village funds in 2015 and Cash For Work (CFW) in 2018, it hopes this would accelerate these problems. This study uses a meta frontier analysis. This study found three factors that significantly affected inefficiency: the variable number of villages that had not budgeted for CFW ≥30%, the number of villages that had not reported CFW, and the CFW process status ≥ 30%. This study proposes three policy recommendations, including the 30 percent minimum working day (HOK) limit that is no longer a benchmark and gives villages the freedom to use the Village Fund using the self-management method. Second, the Government should synergize data on poverty reduction programs and unemployment between ministries or institutions. Third, the Village Government must prioritize the development of village potential while still empowering marginalized communities.Keywords: Efficiency, Cash Intensive Work
      JEL: D72, H7

      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.25638
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Tulus T. H. Tambunan
      Pages: 235 - 252
      Abstract: There have been many theoretical and empirical studies on the main factors `determining the ability of micro and small enterprises (MSEs) in developing countries to export. However, so far, there has been very little attention to the role of partnerships between MSEs and large enterprises (LEs), government agencies, banks, or others. The purpose of this study is to fill this gap in the existing literature with the case of MSEs in the manufacturing industry (called micro and small industries or MSIs) in Indonesia. It is a descriptive study that analyses secondary data from a national survey conducted by the Indonesia Central Statistics Agency in 2019. It reveals that the most common form of partnership is marketing partnership. The finding may suggest that MSIs that have partnerships with LEs or others are more able to export than their counterparts without partnerships.
      Keywords: : MSMEs, MSEs, MSIs, Partnership
      JEL: M31, L25, D22
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.28747
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Prianto Budi Saptono, Gustofan Mahmud
      Pages: 253 - 274
      Abstract: This paper analyzes macroeconomic indicators that determine tax revenues in six Southeast Asian countries during 2008 – 2019. The estimation results are then used to predict the value of taxable capacity to construct the deal of tax effort. Using the FE model equipped with the Driscoll-Kraay standard errors, this study finds positive and significant effects of per capita income, manufacturing, and trade openness on the actual tax-to-GDP ratio and tax effort. In contrast, inflation is considered a different determinant because of its insignificant effect on the two measures of tax performance. In addition, the authors also classify countries into three other groups based on the actual level of tax revenue and the effort put into collecting taxes. The benchmarks used to rank countries are all sample countries’ median substantial tax revenue and the tax effort index 1. Regardless of the classification, several policy implications are offered to increase tax collection productivity by focusing on the revenue bases used in the estimation model.
      Keywords: Tax Revenue, Tax Capacity, Tax Effort, Southeast Asia, Panel Data
      JEL: H2, O1, O2
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.29439
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Khoirun Naimah, Nugroho Adi Sasongko, Rudy Laksmono Widayatno
      Pages: 275 - 285
      Abstract: Green Petroleum Coke (GPC), produced by Pertamina RU II Dumai, is the product of refined petroleum, which still has good quality but has not been utilized to its full potential. Such as Sulfur 0.5%; FC 86.03%; Ash 0.10%; VM 13.82%; Moist 10, 52%; and the calorific value of 7500 kcal/kg. Therefore, one effort that can do is diversification, namely the use of GPC as a mixture of other fuels (fossil) to increase the selling value of GPC. This diversification is also in line with the national energy policy in PP. 79/2014 that the program aims to increase the availability of national energy sources. This study aims to determine the feasibility of using GPC as a coal mixture in Industry (Krakatau Steel) with an overview of economic aspects. Data obtained by qualitative methods consisting of interviews, observation, and documentation. Based on the research results from 2 scenarios, both scenario 1 (GPC 4%) and scenario 2 (GPC 18%), it is found that the NPV is positive, IRR is above the discount rate, and BCR> 1. Thus, the use of GPC as a coal mixture is considered feasible to run and can support national energy security.
      Keywords: Diversification, Feasibility, Petroleum Coke, Investment Decision
      JEL: G11, G32
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.24825
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Wasiaturrahma Wasiaturrahma, Anita Lucky Kurniasari
      Pages: 286 - 307
      Abstract: The purpose of this study is to investigate the effect of non-cash payment transactions on economic growth in Indonesia and to see the responses from supporting variables, such as the velocity of money and the price of transactions. This study involves a Vector Error Correction Model (VECM) analysis tool, using monthly time series data during 2009: 1 – 2017: 12. The results show that the payment instrument affects economic growth, especially the Card-Based Payment Instrument (CBPI). In addition, there are changes to the velocity of money and prices caused by the increase in the use of non-cash payment instruments. Keywords: Electronic Payment, Economic Growth, Vector Error Correction Model (VECM)
      JEL: E4; C51 
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.24923
      Issue No: Vol. 6, No. 2 (2021)

    • Authors: Ema Annisa, Sri Ningsih
      Pages: 308 - 322
      Abstract: This study aims to analyze the effect of credit rating, discretionary accrual, and financial distress on credit facilities, namely the rate spread, credit collateral, and maturity date extended by banks. This study uses static panel equations and panel data, consisting of 50 manufacturing companies in Indonesia from 2010 to 2017. The research methods used are the Pooled Least Square (PLS), Fixed Effect Model (FEM), Random Effect Model (REM), and logit panels. This study concludes that earnings management has a negative and insignificant impact on the rate spread and maturity date but positively and significantly affects the collateral variable. Financial distress has a positive and insignificant effect on the rate spread and maturity date but negatively impacts the collateral variable. The company’s investment rating has a negative and insignificant impact on the three dependent variables, namely, rate spread, collateral, and maturity date.
      Keywords: Credit Rating, Discretionary Accrual, Financial Distress, Credit Facilities
      JEL: C23, G21, G24
      PubDate: 2021-11-25
      DOI: 10.20473/jde.v6i2.24522
      Issue No: Vol. 6, No. 2 (2021)
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
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