NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

An International Comparison of Capital Structure and Debt Maturity Choices

Joseph P.H. Fan, Sheridan Titman, Garry Twite

NBER Working Paper No. 16445
Issued in October 2010

---- Acknowledgements -----

This paper has benefited from the useful comments and suggestions provided by Andres Almazan, Heitor Almeida, Lawrence Booth, Stijn Claessens, Joshua Coval, Sudipto Dasgupta, Jay Hartzell, Jiang Luo, Vojislav Maksimovic, Enrico Perotti, Tom Smith, participants at the 2003 European Finance Association Conference, the 2003 Financial Management Association Conference and the 2005 American Finance Association Meeting, seminar participants at the Australian National University, Australian Graduate School of Management, Chinese University of Hong Kong, Hong Kong University of Science and Technology, Shanghai University of Finance & Economics, University of Melbourne, University of Queensland, University of Sydney, and University of Texas at Austin, and anonymous referees. Joseph Fan thanks the financial support from the Research Grants Council of the Hong Kong Special Administrative Region, China (Project No. CUHK6230/03H) and the University of Queensland for research support during his visit when part of the research was carried out. Garry Twite thanks the financial support from the Australian Research Council Discovery Project (Project ID. DP0664505). The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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