Tax leverage and third-party capital cost for Brazilian companies

This study empirically investigates whether Brazilian companies that are more tax-leveraged have a lower capital cost from third parties than those that are less tax-leveraged. The survey data comprises financial information from 315 companies listed on the stock exchange - B3 and was structured con...

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Detalles Bibliográficos
Autores principales: Cardoso Duarte, Joseane Martins, Marcos Lima, Emanoel, de Morais Lima, Jessica
Formato: Artículo (Article)
Idioma:Inglés (English)
Publicado: Pontificia Universidad Católica del Perú 2022
Materias:
Leverage
Tax liabilities
Third-party capital cost
Tax installments
Apalancamiento tributario
Pasivos tributarios
Costo de capital de terceros
Cuotas tributarias
Alavancagem tributária
Passivos tributários
Custo de capital de terceiros
Parcelamentos tributários
Acceso en línea:http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/26138

Internet

http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/26138

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