Exploring the Roles of IPOs and Main Bank Relationships on Debt Maturity: The Case of Japan

The choice between short- and long-term debt impacts a firm’s financial flexibility and its capacity for sustainable investment. This study examines how Initial Public Offerings (IPOs) and main bank relationships shape debt maturity structures, focusing on Japanese firms listed on the Tokyo Stock Ex...

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Main Authors: Jieting Chen, Jinbin Fan
Format: Article
Language:English
Published: MDPI AG 2025-02-01
Series:International Journal of Financial Studies
Subjects:
Online Access:https://www.mdpi.com/2227-7072/13/1/25
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author Jieting Chen
Jinbin Fan
author_facet Jieting Chen
Jinbin Fan
author_sort Jieting Chen
collection DOAJ
description The choice between short- and long-term debt impacts a firm’s financial flexibility and its capacity for sustainable investment. This study examines how Initial Public Offerings (IPOs) and main bank relationships shape debt maturity structures, focusing on Japanese firms listed on the Tokyo Stock Exchange between 2002 and 2015. Using panel fixed effects and difference-in-differences (DID) analysis, we find a temporary extension in debt maturity (i.e., a reduction in the short-term debt ratio) one year post-IPO. Our findings partially support the hypothesis under signaling theory, which states that firms can mitigate asymmetric information problems through IPOs, facilitating the issuance of long-term debt, and thus allowing firms to allocate resources for sustainability projects. Notably, Japanese firms without a main bank relationship experience a more significant and lasting impact, while those with a main bank relationship display minimal changes in debt structure. These findings highlight the critical role of Japanese institutional factors in alleviating information asymmetry and enabling access to long-term financing. Additionally, the findings enlighten studies on financial mechanisms that enable firms to align their strategies with Sustainable Development Goals (SDGs) in the long run.
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spelling doaj-art-c01cc6dd3e3341599d12c3965feead2d2025-08-20T03:43:11ZengMDPI AGInternational Journal of Financial Studies2227-70722025-02-011312510.3390/ijfs13010025Exploring the Roles of IPOs and Main Bank Relationships on Debt Maturity: The Case of JapanJieting Chen0Jinbin Fan1Graduate School of Business, Osaka Metropolitan University, Osaka 558-8585, JapanFoshan Innovation Investment Co., Ltd., Foshan 528200, ChinaThe choice between short- and long-term debt impacts a firm’s financial flexibility and its capacity for sustainable investment. This study examines how Initial Public Offerings (IPOs) and main bank relationships shape debt maturity structures, focusing on Japanese firms listed on the Tokyo Stock Exchange between 2002 and 2015. Using panel fixed effects and difference-in-differences (DID) analysis, we find a temporary extension in debt maturity (i.e., a reduction in the short-term debt ratio) one year post-IPO. Our findings partially support the hypothesis under signaling theory, which states that firms can mitigate asymmetric information problems through IPOs, facilitating the issuance of long-term debt, and thus allowing firms to allocate resources for sustainability projects. Notably, Japanese firms without a main bank relationship experience a more significant and lasting impact, while those with a main bank relationship display minimal changes in debt structure. These findings highlight the critical role of Japanese institutional factors in alleviating information asymmetry and enabling access to long-term financing. Additionally, the findings enlighten studies on financial mechanisms that enable firms to align their strategies with Sustainable Development Goals (SDGs) in the long run.https://www.mdpi.com/2227-7072/13/1/25debt maturitysustainable financemain bank relationshipIPOs
spellingShingle Jieting Chen
Jinbin Fan
Exploring the Roles of IPOs and Main Bank Relationships on Debt Maturity: The Case of Japan
International Journal of Financial Studies
debt maturity
sustainable finance
main bank relationship
IPOs
title Exploring the Roles of IPOs and Main Bank Relationships on Debt Maturity: The Case of Japan
title_full Exploring the Roles of IPOs and Main Bank Relationships on Debt Maturity: The Case of Japan
title_fullStr Exploring the Roles of IPOs and Main Bank Relationships on Debt Maturity: The Case of Japan
title_full_unstemmed Exploring the Roles of IPOs and Main Bank Relationships on Debt Maturity: The Case of Japan
title_short Exploring the Roles of IPOs and Main Bank Relationships on Debt Maturity: The Case of Japan
title_sort exploring the roles of ipos and main bank relationships on debt maturity the case of japan
topic debt maturity
sustainable finance
main bank relationship
IPOs
url https://www.mdpi.com/2227-7072/13/1/25
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AT jinbinfan exploringtherolesofiposandmainbankrelationshipsondebtmaturitythecaseofjapan