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Keywords: Cost of debt
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Journal Articles
Asia Pacific Journal of Innovation and Entrepreneurship 1–18.
Published: 06 February 2026
...Jin Lv; Chenghui Ye; Faxing Tang; Qing Chen Purpose The purpose of this study is to examine whether initial public offerings (IPOs) can reduce the cost of debt for small and medium-sized enterprises (SMEs). Design/methodology/approach This study uses a sample of 5,770 firm-year observations...

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