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An investigation of the effect of the notional interest deduction on the capital structure of Belgian SMEs
Kestens, Katrien; Van Cauwenberge, Philippe; … - 2010
Persistent link: https://www.econbiz.de/10003937162
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Were modern capital structure theories valid before World War I?
Deloof, Marc (contributor); Van Overfelt, Wouter (contributor) - 2007
Persistent link: https://www.econbiz.de/10003586007
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Taxes do affect corporate financing decisions : the case of Belgian ACE
Princen, Savina - 2012
In this paper, I use difference-in-differences regressions to measure how the debt tax shield affects the capital structure of a company. By comparing the financial leverage of treatment and control companies before and after the introduction of an equity tax shield, I infer the impact of the...
Persistent link: https://www.econbiz.de/10009488958
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Taxes and corporate financing decisions : evidence from the Belgian ACE reform
Moore, Nils aus dem - 2014
-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform … steuerabzugsfähig macht. Das Paper evaluiert die Einführung einer derartigen Reform in Belgien im Jahr 2006 auf der Basis von …
Persistent link: https://www.econbiz.de/10010487633
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Taxes and Corporate Financing Decisions – Evidence from the Belgian Ace Reform
aus dem Moore, Nils - 2015
-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform …
Persistent link: https://www.econbiz.de/10013026175
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The impact of thin capitalization rules on subsidiary financing : evidence from Belgium
Goyvaerts, Dave; Roggeman, Annelies - In: De economist : quarterly review of the Royal … 168 (2020) 1, pp. 23-51
Persistent link: https://www.econbiz.de/10012223817
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The determinants of leverage : differences between quoted and non quoted firms
Schoubben, Frederiek; Van Hulle, Cynthia M. - In: Tijdschrift voor economie en management 49 (2004) 4, pp. 589-621
Persistent link: https://www.econbiz.de/10002525750
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The determinants of leverage : differences between quoted and non quoted firms
Schoubben, Frederiek; Van Hulle, Cynthia M. - 2004
Persistent link: https://www.econbiz.de/10002503436
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Addressing the debt bias : a comparison between the Belgian and the Italian ACE systems
Zangari, Ernesto - 2014
Persistent link: https://www.econbiz.de/10010436126
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The value of corporate boards during the Great Depression in Belgium
Deloof, Marc; Vermoesen, Veronique - In: Explorations in economic history : EEH 62 (2016), pp. 108-123
Persistent link: https://www.econbiz.de/10011638001