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The Effect of Taxes and Depreciation on Corporate Investment and Financial Leverage

Citations

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Cited by:

  1. Kwang Soo Cheong, 1998. "Corporate Income Taxation and Signaling," Public Finance Review, , vol. 26(5), pages 480-502, September.
  2. Chen, Xiangfeng & Cai, Gangshu (George), 2011. "Joint logistics and financial services by a 3PL firm," European Journal of Operational Research, Elsevier, vol. 214(3), pages 579-587, November.
  3. Kai A. Konrad, 1990. "A note on depreciation allowances, taxation and risk-taking," Finnish Economic Papers, Finnish Economic Association, vol. 3(2), pages 161-165, Autumn.
  4. Cristina Aybar-Arias & Alejandro Casino-Martínez & José López-Gracia, 2012. "On the adjustment speed of SMEs to their optimal capital structure," Small Business Economics, Springer, vol. 39(4), pages 977-996, November.
  5. Jihwan Yeon & Seoki Lee & Phillip M Jolly & Anna S Mattila, 2023. "The impact of environmental management on firm performance in the U.S. lodging REITs: The moderating role of outside board of directors," Tourism Economics, , vol. 29(2), pages 513-532, March.
  6. Francis, Bill & Hasan, Iftekhar & Sharma, Zenu, 2011. "Leverage and growth: effect of stock options," Bank of Finland Research Discussion Papers 19/2011, Bank of Finland.
  7. Mei Qiu & Bo La, 2010. "Firm Characteristics as Determinants of Capital Structures in Australia," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 17(3), pages 277-287.
  8. Francis, Bill & Hasan, Iftekhar & Sharma, Zenu, 2011. "Leverage and growth: Effect of stock options," Journal of Economics and Business, Elsevier, vol. 63(6), pages 558-581.
  9. Childs, Paul D. & Mauer, David C. & Ott, Steven H., 2005. "Interactions of corporate financing and investment decisions: The effects of agency conflicts," Journal of Financial Economics, Elsevier, vol. 76(3), pages 667-690, June.
  10. Lexin Zhao & Hongsheng Fang, 2022. "Investment incentives and leverage: Evidence from China’s accelerated depreciation policy," The World Economy, Wiley Blackwell, vol. 45(11), pages 3625-3649, November.
  11. Dobbins, Laura & Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2018. "Intertemporal income shifting around a large tax cut: The case of depreciations," arqus Discussion Papers in Quantitative Tax Research 229, arqus - Arbeitskreis Quantitative Steuerlehre.
  12. Peter Brusov & Tatiana Filatova & Natali Orekhova, 2023. "Innovative Investment Models with Frequent Payments of Tax on Income and of Interest on Debt," Springer Books, in: The Brusov–Filatova–Orekhova Theory of Capital Structure, chapter 0, pages 501-528, Springer.
  13. Xiangfeng Chen & Qihui Lu & Gangshu (George) Cai, 2020. "Buyer Financing in Pull Supply Chains: Zero‐Interest Early Payment or In‐House Factoring?," Production and Operations Management, Production and Operations Management Society, vol. 29(10), pages 2307-2325, October.
  14. Miquel Faig & Pauline Shum, 1997. "INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects," Working Papers faig-97-02, University of Toronto, Department of Economics.
  15. Bao, Yangming & Goetz, Martin, 2018. "Local peer effects and corporate investment," SAFE Working Paper Series 220, Leibniz Institute for Financial Research SAFE.
  16. Timothy Manuel & Eugene Pilotte, 1992. "Production Technology, Nondebt Tax Shields, And Financial Leverage," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 15(2), pages 167-180, June.
  17. Peter MacKay & Gordon M. Phillips, 2002. "Is There an Optimal Industry Financial Structure?," NBER Working Papers 9032, National Bureau of Economic Research, Inc.
  18. Weihua Zhou & Tiantian Lin & Gangshu (George) Cai, 2020. "Guarantor Financing in a Four‐Party Supply Chain Game with Leadership Influence," Production and Operations Management, Production and Operations Management Society, vol. 29(9), pages 2035-2056, September.
  19. Michael S. H. Shih, 1996. "Les déterminants du niveau d'endettement de l'entreprise: une analyse de séries chronologiques constituées à partir des données contenues dans les déclarations de revenus produites aux États†U," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 505-526, September.
  20. Saskia Kohlhase & Jochen Pierk, 2020. "The effect of a worldwide tax system on tax management of foreign subsidiaries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1312-1330, October.
  21. Chen, Jean J., 2004. "Determinants of capital structure of Chinese-listed companies," Journal of Business Research, Elsevier, vol. 57(12), pages 1341-1351, December.
  22. Moyen, Nathalie, 2007. "How big is the debt overhang problem?," Journal of Economic Dynamics and Control, Elsevier, vol. 31(2), pages 433-472, February.
  23. Michael S. H. Shih, 1996. "Determinants of Corporate Leverage: A Time†Series Analysis Using U.S. Tax Return Data," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 487-504, September.
  24. Broll, Udo & Wong, Kit Pong, 2003. "Capital structure and the firm under uncertainty," Dresden Discussion Paper Series in Economics 20/03, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
  25. Aanderson, Michael H. & Prezas, Alexandors P., 1998. "The interaction of investment and financing decisions under moral hazard," International Review of Economics & Finance, Elsevier, vol. 7(4), pages 379-392.
  26. repec:zbw:bofrdp:2011_019 is not listed on IDEAS
  27. Ali F. Darrat & Tarun K. Mukherjee, 1995. "Inter‐industry differences and the impact of operating and financial leverages on equity risk," Review of Financial Economics, John Wiley & Sons, vol. 4(2), pages 141-155, March.
  28. repec:aer:wpaper:329 is not listed on IDEAS
  29. Faig, Miquel & Shum, Pauline, 1999. "Irreversible investment and endogenous financing: An evaluation of the corporate tax effects," Journal of Monetary Economics, Elsevier, vol. 43(1), pages 143-171, February.
  30. Root, Andrew & Yung, Kenneth, 2022. "Resolving agency and product market views of cash holdings," Research in International Business and Finance, Elsevier, vol. 59(C).
  31. Serge Nadeau & Robert P. Strauss, 1991. "Tax Policies and the Real and Financial Decisions of the Firm: the Effects of the Tax Reform Act of 1986," Public Finance Review, , vol. 19(3), pages 251-292, July.
  32. José López-Gracia & Francisco Sogorb-Mira, 2008. "Testing trade-off and pecking order theories financing SMEs," Small Business Economics, Springer, vol. 31(2), pages 117-136, August.
  33. Onur Boyabatlı & L. Beril Toktay, 2011. "Stochastic Capacity Investment and Flexible vs. Dedicated Technology Choice in Imperfect Capital Markets," Management Science, INFORMS, vol. 57(12), pages 2163-2179, December.
  34. Ronn, Ehud I. & Senbet, Lemma W., 1995. "Debt and market incompleteness," Journal of Banking & Finance, Elsevier, vol. 19(8), pages 1379-1400, November.
  35. Jiayi Du & Guangjun Shen & Jingxian Zou, 2023. "Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1346-1373, October.
  36. Miquel Faig & Pauline Shum, 1996. "Irreversible Investment, Financing Choice and Asymmetric Corporate Taxes," Working Papers faig-96-01, University of Toronto, Department of Economics.
  37. Broll, Udo & Wong, Keith K.P., 2010. "The firm under uncertainty: capital structure and background risk," Dresden Discussion Paper Series in Economics 04/10, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
  38. Singh, Kuljot & Hodder, James E., 2000. "Multinational capital structure and financial flexibility," Journal of International Money and Finance, Elsevier, vol. 19(6), pages 853-884, December.
  39. Richardson, Grant & Lanis, Roman & Leung, Sidney Chi-Moon, 2014. "Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis," Journal of Corporate Finance, Elsevier, vol. 25(C), pages 107-121.
  40. Ying Gan & Buhui Qiu, 2019. "Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1156-1183, September.
  41. Kit Wong, 2010. "On the neutrality of debt in investment intensity," Annals of Finance, Springer, vol. 6(3), pages 335-356, July.
  42. Chen, Xiangfeng, 2015. "A model of trade credit in a capital-constrained distribution channel," International Journal of Production Economics, Elsevier, vol. 159(C), pages 347-357.
  43. Carl Chiarella & Toan Pham & Ah Boon Sim & Madeleine Tan, 1991. "Determinants of Corporate Capital Structure: Australian Evidence," Working Paper Series 3, Finance Discipline Group, UTS Business School, University of Technology, Sydney.
  44. Sarkar, Sudipto & Zhang, Chuanqian, 2020. "Investment and financing decisions with learning-curve technology," Journal of Banking & Finance, Elsevier, vol. 121(C).
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