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- W1514058966 abstract "So far, the trade-off theory of capital structure has received little empirical support. Berens and Cuny (1995) argue that, as firms can avoid tax payments completely without being fully debt-financed, it would be more appropriate to consider the extent to which firms avoid taxes, their so-called debt tax shielding ratio, rather than their leverage. It could then also be argued that the theoretical determinants of capital structure choice should explain firms' debt tax shielding ratios. I investigate whether the trade-off theory can explain the variance in debt tax shielding by Belgian firms. The results provide only meagre support for the trade-off theory." @default.
- W1514058966 created "2016-06-24" @default.
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- W1514058966 date "2002-01-01" @default.
- W1514058966 modified "2023-10-16" @default.
- W1514058966 title "Capital Structure or Debt Tax Shielding Ratio? An Empirical Investigation for Belgian Firms" @default.
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- W1514058966 doi "https://doi.org/10.2139/ssrn.298819" @default.
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