Abstract
This study focuses on the relationship between reputation resources and debt maturity structure and finds that enhancing reputation resources can optimize debt maturity structure, in which corporate credit ratings play a mediating role; moreover, there are differences in the impact of reputation resources on debt maturity structure for firms of different natures, in which the impact is more significant for non-state-owned firms. The findings of this study remain valid after the robustness and endogeneity tests.
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