Research Article|
February 06 2026
Do initial public offerings reduce the cost of debt? Evidence from China Open Access
Jin Lv;
Department of Auditing, School of Accountancy,
Jiangxi University of Finance and Economics
, Nanchang, China
Corresponding author Jin Lv [email protected]
Search for other works by this author on:
Chenghui Ye;
Chenghui Ye
Department of Auditing, School of Accountancy,
Jiangxi University of Finance and Economics
, Nanchang, China
Search for other works by this author on:
Faxing Tang;
Faxing Tang
Department of Auditing, School of Accountancy,
Jiangxi University of Finance and Economics
, Nanchang, China
Search for other works by this author on:
Qing Chen
Qing Chen
Department of Auditing, School of Accountancy,
Jiangxi University of Finance and Economics
, Nanchang, China
Search for other works by this author on:
Corresponding author Jin Lv [email protected]
Publisher: Emerald Publishing on behalf of University of Zaragoza
Received:
October 20 2024
Revision Received:
April 29 2025
Revision Received:
May 26 2025
Revision Received:
November 27 2025
Revision Received:
January 09 2026
Accepted:
January 13 2026
Online ISSN: 2398-7812
Print ISSN: 2071-1395
Funding
Funding Group:
- Award Group:
- Funder(s): National natural science foundation of China
- Award Id(s): 72062016
- Funder(s):
- Award Group:
- Funder(s): National natural science foundation of China
- Award Id(s): 72462021
- Funder(s):
- Award Group:
- Funder(s): National natural science foundation of China
- Award Id(s): 72462022
- Funder(s):
- Award Group:
- Funder(s): The training program of innovation and entrepreneurship for undergraduates
- Award Id(s): D202410101316191073
- Funder(s):
- Funding Statement(s): This research receives financial support from the National Natural Science Foundation of China [No. 72062016, 72462021, and 72462022] and the Training Program of Innovation and Entrepreneurship for Undergraduates [No. D202410101316191073].
© 2026 Jin Lv, Chenghui Ye, Faxing Tang and Qing Chen.
2026
Emerald Publishing Limited
Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licenceLink to the terms of the CC BY 4.0 licence.
This work is licensed under a
Creative Commons Attribution 4.0 International License
.
Asia Pacific Journal of Innovation and Entrepreneurship 1–18.
Article history
Received:
October 20 2024
Revision Received:
April 29 2025
Revision Received:
May 26 2025
Revision Received:
November 27 2025
Revision Received:
January 09 2026
Accepted:
January 13 2026