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

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

Agossadou, Stanislas T. Médard D. C.

 
9786208117962: Tax Behavior and Financing Behavior of Corporate Managers: Are Corporate Financing Rules Distorted?
Couverture souple
ISBN 10 : 6208117968 ISBN 13 : 9786208117962
Editeur : LAP LAMBERT Academic Publishing, 2024

Synopsis

This book aims to analyzing the influence of tax behavior on financing (financial leverage) behavior of corporate managers. 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 turns out that financial leverage behavior is influenced more positively by corporate income tax (CIT), then by dividends (DIVIDEND); and negatively by interest on debt (INTEREST), by cash flow (CASH_FLOW) and by past financial leverage (LEVERAGE( 1)). This paper is one of the first to extend the literature by identifying the main determinants of financing behavior, notably the positive effect of corporate income tax (CIT).

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 
6208117968
ISBN 13 
9786208117962
Reliure
Broché
Nombre de pages
100
Coordonnées du fabricant
non disponible
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