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Capital structure and institutional setting : a decompositional and international analysis

López Iturriaga, Felix J.; Rodríguez-Sanz, Juan Antonio - In: Applied economics 40 (2008) 13/15, pp. 1851-1864

Persistent link: https://www.econbiz.de/10003743423

Interpretation and limits of sustainability tests in public finance

Lamé, G.; Lequien, M.; Pionnier, P.-A. - In: Applied economics 46 (2014) 4/6, pp. 616-628

Persistent link: https://www.econbiz.de/10010358755

Fiscal shocks and budget balance persistence in the EU countries from Central and Eastern Europe

Cuestas, Juan Carlos; Stæhr, Karsten - In: Applied economics 45 (2013) 22/24, pp. 3211-3219

Persistent link: https://www.econbiz.de/10010345459

Fiscal regimes and fiscal sustainability in Sri Lanka

Chua, Chew Lian; Perera, Nelson; Suardi, Sandy - In: Applied economics 53 (2021) 21, pp. 2384-2397

Persistent link: https://www.econbiz.de/10012501241

Does personal background influence a finance minister to cook the books? : an investigation of creative accounting in Swiss cantons

Clémenceau, Maxime; Soguel, Nils - In: Applied economics 49 (2017) 10, pp. 941-953

Persistent link: https://www.econbiz.de/10011811117

Corporate tax planning and thin-capitalization rules : evidence from a quasi-experiment

Overesch, Michael; Wamser, Georg - In: Applied economics 42 (2010) 4/6, pp. 563-573

This article investigates tax-planning behaviour by means of inter-company finance and the effectiveness of government …-capitalization rules induce significantly lower internal borrowing. Hence, tax planning via internal finance is effectively limited by thin …

Persistent link: https://www.econbiz.de/10003952071