This study examines the effect of world governance indicators on corporate borrowing decisions being measured as long-term debt ratio. This paper considers the non-financial firms listed in the stock exchanges of the G8 countries: Canada, France, Germany, Italy, Japan, Russia, United Kingdom and United States of America. The total number of firms included in the study for the G8 countries is 246 firms. The data are collected for the period 2018 – 2020. The results revealed that the long-term debt to total assets are positively associated with WGIs. Overall, the results revealed that there is a significant association between the WGIs and borrowing decisions in the G8 countries.
El-Sehwagy, A., & Bek-heit, M. B. E. D. (2022). World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries. Alexandria Journal of Accounting Research, 6(3), 125-148. doi: 10.21608/aljalexu.2022.268321
MLA
Ahmed El-Sehwagy; Mohamed Bahaa El Din Bek-heit. "World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries". Alexandria Journal of Accounting Research, 6, 3, 2022, 125-148. doi: 10.21608/aljalexu.2022.268321
HARVARD
El-Sehwagy, A., Bek-heit, M. B. E. D. (2022). 'World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries', Alexandria Journal of Accounting Research, 6(3), pp. 125-148. doi: 10.21608/aljalexu.2022.268321
VANCOUVER
El-Sehwagy, A., Bek-heit, M. B. E. D. World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries. Alexandria Journal of Accounting Research, 2022; 6(3): 125-148. doi: 10.21608/aljalexu.2022.268321
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