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Does the debt tax shield distort ownership efficiency?
Norbäck, Pehr-Johan; Persson, Lars; Tåg, Joacim - In: International review of economics & finance : IREF 54 (2018), pp. 299-310
Persistent link: https://www.econbiz.de/10012033416
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Investment allocation in Slovakia and Ukraine in terms of effective corporate tax rates
Andrejovská, Alena; Glova, Jozef; Tulai, Oksana - In: Investment management and financial innovations 17 (2020) 3, pp. 332-344
Persistent link: https://www.econbiz.de/10012406221
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Can corporate tax shields explain the long-term borrowing behaviour of Chinese listed firms?
Tse, Chin Bun; Rodgers, Timothy - In: International review of financial analysis 20 (2011) 2, pp. 103-112
Persistent link: https://www.econbiz.de/10009295853
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Investment incentives and leverage : evidence from China's accelerated depreciation policy
Zhao, Lexin; Fang, Hongsheng - In: The world economy : the leading journal on … 45 (2022) 11, pp. 3625-3649
Persistent link: https://www.econbiz.de/10013468549
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Neuregelung des IAS 23 "Fremdkapitalkosten" - alter Wein in neuen Schläuchen?
Heintges, Sebastian; Urbanczik, Patrick; Wulbrand, Hanno - In: Der Betrieb 62 (2009) 13, pp. 633-639
Persistent link: https://www.econbiz.de/10003820530
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Aktivierung von Fremdkapitalkosten nach IAS 23 : Hinweise zur praktischen Umsetzung
Esser, Martin; Brendle, Martin - In: IRZ : Zeitschrift für internationale Rechnungslegung 5 (2010) 6, pp. 249-252
Persistent link: https://www.econbiz.de/10003971980
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Debt tax shields around the OECD world
Castillo, Augusto; Niño, Jorge; Zurita Lillo, Salvador - In: Emerging markets finance & trade : a journal of the … 53 (2017) 1, pp. 26-43
Persistent link: https://www.econbiz.de/10011763925
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The effect of tax avoidance on capital structure choices
Lee, Yoojin; Shevlin, Terry; Venkat, Aruhn - In: The journal of the American Taxation Association : a … 45 (2023) 1, pp. 91-115
Persistent link: https://www.econbiz.de/10014279487
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Tax Avoidance and Capital Structure : Empirical Evidence on Debt Covenants
Gabrielli, Alessandro - 2023
This book provides a comprehensive overview of the implications of tax avoidance for a firm’s capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in...
Persistent link: https://www.econbiz.de/10014282822
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Gestaltungen im Bereich der Rechnungslegung als Reaktion auf die Einführung einer Zinsschranke
Krüger, Holm; Thiere, Mathias - In: KoR : internationale und kapitalmarktorientierte … 7 (2007) 9, pp. 470-477
Persistent link: https://www.econbiz.de/10003526224