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Is executive compensation a substitute governance mechanism to debt financing and leasing?

Minhat, Marizah; Dzolkarnaini, Nazam - In: Applied economics 48 (2016) 13/15, pp. 1293-1302

Persistent link: https://www.econbiz.de/10011433144

Chapter 19. Taxation and Corporate Financial Policy

Auerbach, Alan J. - In: Handbook of public economics : volume 3, (pp. 1251-1292). 2002

between borrowing and leasing – and that financial policy involves choices not only among different underlying policies but …

Persistent link: https://www.econbiz.de/10014024845

Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...

Persistent link: https://www.econbiz.de/10013552430

Determinants of the use of debt and leasing in UK corporate financing decisions

Dzolkarnaini, Mohd Nazam - 2009

This thesis investigates the determinants of the use of debt and leasing in the UK using a comprehensive measure of … found that the empirical relationships between the tax factor and debt and leasing are consistent with those theoretical … predictions. Furthermore, there is a clear distinction between the effect of taxes on debt and leasing where the firm’s marginal …

Persistent link: https://www.econbiz.de/10009465980