) which factors - country- or firm-specific - are more relevant in explaining leverage in Poland, (2) which theory - trade … itself mainly in gradual increase in debt ratios with a dominant role of short-term debt, along with the decrease in the … importance of country-specific factors (especially in large-sized, listed firms). The signs of the associations between leverage …

performance levels. The capital structure of Austrian SMEs are biased towards debt-financing and stronger equity, growth and …

Debt-ridden corporate growth and increased vulnerability was one of the causes of the 1997 financial crisis in Korea … even when we control for the leverage regulation effect (ii) enhanced compliance with leverage regulation and thus reduce …

We contribute to the empirical literature on the debt bias of corporate income taxation through a micro …-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform … that came into effect in January 2006 as an economic quasi experiment. We identify its causal impact on the leverage ratio …

-dependent firms, which are mainly large and state-owned companies in China, increase (decrease) their leverage ratios if loan supplies … private firms. During the credit boom in 2009 and 2010, the large and state-owned firms increase leverage ratios by 2.26% and … 2.76% more than matched firms; and small and private firms are shown to decrease leverage in this period. These findings …

We contribute to the empirical literature on the debt bias of corporate income taxation through a micro …-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data. We interpret the tax reform … that came into effect in January 2006 as an economic quasi experiment. We identify its causal impact on the leverage ratio …