markets. We expect these bank holding companies were among the companies that the Division of Corporate Finance targeted. We …

Indonesia Stock Exchange. Data are taken from annual reports, financial reports, corporate sustainability reports, and … by highlighting the importance of understanding how sustainability disclosure affects firm growth, especially in green …

dependency between bank leverage and risk. Using a large international sample of banks this paper estimates the short and long … run effects of corporate income taxes (CIT) on bank capital structure and portfolio risk accounting for their simultaneous … in bank leverage and a 2-7 percentage point reduction in the average risk-weight of assets. While the estimated overall …

We examine how the corporate tax system, through its treatment of loan losses, affects bank financial reporting choices …

We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement … increased bank commercial lending. Exploiting the regional structure employed by the IRS until 1999, we find that the corporate … environments is at least partially responsible for this association: the impact of tax auditing on bank lending is stronger for …

We study whether government subsidies can stimulate bank funding of marginal investment projects and the associated … can use it as an exogenous shock to identify bank responses. On average, firm subsidies do not affect bank lending, but … reduce banks’ distance to default. Average effects conflate important bank-level heterogeneity though. Conditional on various …

We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement … increased bank commercial lending. Exploiting the regional structure employed by the IRS until 1999, we find that the corporate … association: The impact of tax auditing on bank lending is stronger for banks facing greater informational disadvantages and in …

bias in corporate taxation. It is well known that this reform reduces bank leverage. This paper analyzes a novel …