Callimaci, Antonello; Fortin, Anne; Landry, Suzanne - In: International Journal of Managerial Finance 7 (2011) June, pp. 259-283
that leasing offers added debt capacity and increases in financially constrained firms. Firms that pay high taxes seem to … interest costs and amortization. Finally, highly concentrated Canadian firms may use less leasing because they are more family … an opportunity to validate prior results on the impact of taxes on leasing. By including two different measures of …