haku: @indexterm CAPITAL STRUCTURE OF COMPANIES / yhteensä: 353
viite: 230 / 353
| Tekijä: | Davis, A. H. R. |
| Otsikko: | Effective tax rates as determinants of Canadian capital structure. |
| Lehti: | Financial Management
1987 : AUTUMN, VOL. 16:3, p. 22-28 |
| Asiasana: | CAPITAL STRUCTURE OF COMPANIES CORPORATION TAX TAXATION CANADA |
| Kieli: | eng |
| Tiivistelmä: | The hypothesis that firms subject to lower corporate tax rates uyse less debt has not been tested before. The present study adjusts the effective tax rate to insure the one way relationship /from text rate to debt level/ explicit in the hypothesis. The hypothesis is then tested both cross-sectionally and across time at the individual firm level, using Canadian data. |
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