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The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
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years 1980-1995 and providing empirical evidence for six European countries, namely Germany, France, Italy, the UK, Belgium …
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Purpose The purpose of this paper is to examine the effects of firm- and country-specific factors on the dynamics of capital structure for a new data set of firms in Sub-Saharan Africa. Design/methodology/approach Panel data estimation techniques are carried out on a set of 412 firms from 12...
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