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The impact of introducing an interest barrier : evidence from the German corporation tax reform 2008
Buslei, Hermann; Simmler, Martin - 2012
' capital structure, investment and profitability. The identification of the causal effects is based on the escape clauses in … base. In general, in the short term, no negative investment effects are caused by the TCR. This suggests that a part of the …, investment might also be fixed in the short-run for example due to long-lasting contracts. -- Thin capitalization ; earnings …
Persistent link: https://www.econbiz.de/10009579254
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The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
Büttner, Thiess - 2016
interest owed to foreign affiliates would not only affect multinationals' capital structure choice but also investment. An …-capitalization rules on capital structure choice and investment in the OECD and some further European countries in the time period between … loans. However, investment is found to be adversely affected …
Persistent link: https://www.econbiz.de/10012991249
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Leasing by small enterprises
Neuberger, Doris; Räthke-Döppner, Solvig - 2012
Using internal data of a leasing company in Germany, we examine the determinants of the probability and use of leasing by small firms. We find that small and young firms are likely to be constrained on the leasing market but use leasing to increase their debt capacity. Beyond contract- and...
Persistent link: https://www.econbiz.de/10010319296
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Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften
Schönemann, Kristin - 2009
Rechtsformen, wie die vermögensverwaltende Immobilien-AG und der Real Estate Investment Trust (REIT). Die vollständige … Estate Corporations (REC) as well as Real Estate Investment Trusts (REIT), whereas the two last-mentioned forms benefit from …
Persistent link: https://www.econbiz.de/10003948539
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Leasing by small enterprises
Neuberger, Doris; Räthke-Döppner, Solvig - 2012
Using internal data of a leasing company in Germany, we examine the determinants of the probability and use of leasing by small firms. We find that small and young firms are likely to be constrained on the leasing market but use leasing to increase their debt capacity. Beyond contract- and...
Persistent link: https://www.econbiz.de/10009554230
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Cash Holdings and Leverage of German Listed Firms – Evidence from 1992 to 2011
Rapp, Marc Steffen - 2015
We examine cash holdings and leverage levels of German listed (non-financial and non-utility) firms. We document a secular increase in cash ratios over the last twenty years (1992–2011), reducing the net debt book leverage ratio for the average sample firm close to zero. Using pre-diction...
Persistent link: https://www.econbiz.de/10013033638
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Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften
Schönemann, Kristin - 2009
Rechtsformen, wie die vermögensverwaltende Immobilien-AG und der Real Estate Investment Trust (REIT). Die vollständige … Estate Corporations (REC) as well as Real Estate Investment Trusts (REIT), whereas the two last-mentioned forms benefit from …
Persistent link: https://www.econbiz.de/10010300876
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Capital structure decisions under the German tax code
Nippel, Peter - 2006
(i) for the case of a given investment and future dividend policy and (ii) to decide on the relative tax advantage of … advantage of debt under a "classical" tax system. Additionally we show that under our assumption of a given future investment …
Persistent link: https://www.econbiz.de/10011723770
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Capital structure decisions under the German tax code
Nippel, Peter - 2006
Persistent link: https://www.econbiz.de/10003381991
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Finance constraints, liquidity, and investment spending : theoretical restrictions and international evidence
Chirinko, Robert S. - 1996
Persistent link: https://www.econbiz.de/10000958518