Tax avoidance and capital structure: empirical evidence on debt covenants
Auteur :
Gabrielli, Alessandro
Éditeur :
Springer International Publishing AG
ISBN :
9783031309793
Date de publication :
24 mai 2023
Dimensions :
23,5 x 15,5 cm
Langue :
Anglais
Pays d'origine :
Suisse
This book provides a comprehensive overview of the implications of tax avoidance for a firm’s capital structure, highlighting the key role played by free cash flow and agency conflicts. The book explores the role of free cash flow and agency conflicts in the relationship between tax avoidance and capital structure.