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Tax Avoidance and Capital Structure: Empirical Evidence on Debt Covenants

By Alessandro Gabrielli
eBook
$119.00
By Alessandro Gabrielli
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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. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the Theory of Capital Structure. It reviews the studies investigating the relationship between agency conflicts and capital structure. The book explores the role of free cash flow and agency conflicts i...

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BusinessAccountingGeneral Accounting