Benefits of Advance Payments of Tax on Profit: Consideration within the Brusov–Filatova–Orekhova (BFO) Theory

The modern capital cost and capital structure theory—the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit, the Modigliani–Miller theory—describe the case of the payments of income tax at the end of the year. However, in practice, companies could make these payments in advance. Recently...

詳細記述

書誌詳細

出版年:	Mathematics
主要な著者:	Peter Brusov, Tatiana Filatova, Veniamin Kulik
フォーマット:	論文
言語:	英語
出版事項:	MDPI AG 2022-06-01
主題:	Generalized Brusov–Filatova–Orekhova (BFO) theory the Modigliani–Miller theory advance payments of income tax equity cost the weighted average cost of capital company capitalization
オンライン･アクセス:	https://www.mdpi.com/2227-7390/10/12/2013