Influence of Corporate Taxation on the Financial Leverage of Czech, Polish and Russian Companies

Influence of Corporate Taxation on the Financial Leverage of Czech, Polish and Russian Companies

This article aims to compare and contrast the available empirical evidence concerning the capital structure of Polish, Czech and Russian companies. This is an intriguing research area due to the fact that the Czech and Polish economies began their transition to the market economy contemporaneously w...

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Bibliographic Details
Main Authors: Irena Jindrichovska, Vyacheslav Moskalchuk
Format: Article
Language:English
Published: National Research University Higher School of Economics 2019-09-01
Series:Корпоративные финансы
Subjects:
financial leverage
capital structure
corporate taxation
debt financing of projects
effective tax rate
interest coverage ratio
company materiality level
cost of debt
interest coverage level
pooled-regression
between-regression
fixed effects within-regression
Online Access:https://cfjournal.hse.ru/article/view/10212/11058

Internet

https://cfjournal.hse.ru/article/view/10212/11058

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