Tax Behavior and Financing Behavior of Corporate Managers | Are Corporate Financing Rules Distorted?. This item is unavailable.
Language: English
Published by LAP LAMBERT Academic Publishing, 2024
- Softcover
- New
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Tax Behavior and Financing Behavior of Corporate Managers | Are Corporate Financing Rules Distorted? | Stanislas T. Médard D. C. Agossadou | Taschenbuch | Englisch | 2024 | LAP LAMBERT Academic Publishing | EAN 9786208117962 | Verantwortliche Person für die EU: SIA OmniScriptum Publishing, Brivibas Gatve 197, 1039 RIGA, LETTLAND, customerservice[at]vdm-vsg[dot]de | Anbieter: preigu.
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- Title
- Tax Behavior and Financing Behavior of Corporate Managers | Are Corporate Financing Rules Distorted?
- Author
- Stanislas T. Médard D. C. Agossadou
- Publisher
- LAP LAMBERT Academic Publishing
- Publication year
- 2024
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 6208117968
- ISBN 13
- 9786208117962
- Item weight
- 167 grams
- Dimensions
- 220 x 150 x 6 mm
- Seller catalogs
- Bücher
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).
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