Articles liés à Tax Behavior and Investment Behavior of Corporate Managers:...

Tax Behavior and Investment Behavior of Corporate Managers: Are Corporate Investment Rules Distorted ? - Couverture souple

Agossadou, Stanislas T. Médard D. C.

 
9786207640652: Tax Behavior and Investment Behavior of Corporate Managers: Are Corporate Investment Rules Distorted ?
Couverture souple
ISBN 10 : 6207640659 ISBN 13 : 9786207640652
Editeur : LAP LAMBERT Academic Publishing, 2024

Synopsis

This book analyses the influence of tax behavior on investment behavior of corporate managers in Benin. The paper applies the generalized method of moments (GMM) to dynamic panel data. The sample used covers 21 firms, i.e. 11 banks for the period from 2011 to 2020 and 10 DFSs for the period from 2016 to 2021. It is found that investment behavior is most positively affected by the tax saving due to the deduction of depreciation allowances on economic assets (EIDDAAE), then by corporate income tax (CIT) and finally by debt (DEBT); and negatively by equity (EQUITY) and past investment (INVESTMENT(1)). This book makes a valuable contribution to the existing literature by identifying the main determinants of investment behavior, notably the positive effect of tax savings due to the deduction of depreciation on economic assets.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2024
Langue
anglais
ISBN 10 
6207640659
ISBN 13 
9786207640652
Reliure
Broché
Nombre de pages
88
Coordonnées du fabricant
non disponible
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