Essays about: "Tax shield"

Showing result 1 - 5 of 16 essays containing the words Tax shield.

1. 1. Determinants of Capital Structure: An Empirical Study on Swedish FinTech Firms

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Martin Skålander; Love Claesson; [2022]
   Keywords : Capital Structure; Pecking Order Theory; Trade-off Theory; Sweden; FinTech;

   Abstract : This paper aims to examine the determinants of capital structure and its effect on Swedish FinTech firms. The theoretical framework used is the trade-off theory and the pecking-order theory. READ MORE

3. 2. The Tax Effect on Capital Structure: An empirical investigation of tax shield utilization following the Tax Cuts and Jobs Act

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Adam Rodin; Patrik Magnusson; [2020]
   Keywords : Financial policy; difference-in-differences; capital structure; static trade-off theory; dynamic trade-off theory; Business and Economics;

   Abstract : Mixed support regarding firm capital structure reaction to the Tax Cut and Jobs Act is found. In the main difference-in-differences estimation, support is found for the predictions of trade-off theory after the inclusion of control variables aiming to capture shareholder distribution and capital structure optimization. READ MORE

4. 3. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Sotirios Apostolou; [2018]
   Keywords : Tax law; OECD; BEPS; BEPS Action 4; EU; ATAD; Thin Capitalization; debt bias; tax planning; tax shield; interest deduction; interest deduction limitation; interest deduction limitation rule; EBITDA; CBIT; ACE; ACC; COCA; AGI; Law and Political Science;

   Abstract : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. READ MORE

5. 4. A Test Of The Pecking Order Theory: An Empirical Study Of Institutional And Insider Ownership Identities On The Swedish Market

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Adrian Sasu Dwamera; Agyenim Boateng Asafo-Adjei; [2018]
   Keywords : Capital structure; Pecking order theory; Institutional ownership identity; Insider ownership identity; Financing decision.; Business and Economics;

   Abstract : The paper investigates the financing behavior of firms listed on the Stockholm Stock Exchange (SSE) main markets using the pecking order theory. The study also examines the influence of institutional and insider ownership identities on the financing decisions of the firms. READ MORE

6. 5. Capital Structure Determinants within the Automotive Industry

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Nicolai Bakardjiev; [2018]
   Keywords : Capital Structure; Trade-off Theory; Pecking Order Theory; Firm Specific Determinants; Panel Data Regression.; Business and Economics;

   Abstract : This thesis aims to extend the capital structure literature and identify the firm specific determinants of leverage within the automotive industry, filling a gap in the academic literature, and providing a base for future research. Panel data comprised of 29 global automotive companies over a 10-year period, 2008-2017, is used to run OLS regressions on three classifications of capital structure: total debt, long-term debt, and short-term debt. READ MORE