Discussion on the Capitalization of Borrowing Costs

2012 ◽  
Author(s):  
Daosheng Wei ◽  
Kai Wei
Keyword(s):  
Borrowing Costs

Difference in the Capitalization of Borrowing Costs between Local Government-owned and Private Enterprises

2017 ◽  
Vol 26 (3) ◽  
pp. 275-305
Author(s):  
Jai-Min Goh ◽  
Jin-Cheol Bae ◽  
A-Yong Lee ◽  
Sang-Su Park
Keyword(s):  
Local Government ◽  
Private Enterprises ◽  
Borrowing Costs

scholarly journals Effects of Regional Bank Merger on Small Business Borrowing: Evidence from Japan

2015 ◽  
Vol 7 (11) ◽  
pp. 62
Author(s):  
Hironobu Miyazaki ◽  
Hiroyuki Aman
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Economies Of Scale ◽  
Loan Portfolio ◽  
Small Business Lending ◽  
Borrowing Costs ◽  
Bank Merger ◽  
Regional Bank ◽  
Small Business Loans ◽  
The Impact

This study examines the impact of a regional bank merger in Japan on borrowing by small businesses, focusing on firms that borrow from the acquiring bank, the acquired bank, or both. First, we find that post-merger borrowing costs declined. This result suggests that small borrowers enjoy more favorable post-merger financing conditions because efficiencies from economies of scale lead to lower costs. Second, we<strong> </strong>find that post-merger borrowing costs decline for firms that borrow only from the acquiring or acquired bank, whereas they did not decline for firms that borrow from both. Third, we find that only small business loans to firms that borrow from both the acquiring and acquired banks decrease post-merger. This result suggests that small business lending might decline because of a merged bank’s loan portfolio and lending strategy.

scholarly journals Foreign-law bonds: Can they reduce sovereign borrowing costs?

2018 ◽  
Vol 114 ◽  
pp. 164-179 ◽  
Author(s):  
Marcos Chamon ◽  
Julian Schumacher ◽  
Christoph Trebesch
Keyword(s):  
Borrowing Costs ◽  
Foreign Law
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