Tax shields in Colombia and their effect on leverage and investments

The is article studies the determin ing factors of leverage and investment for Colombian companies between 1995 and 2009. Regarding leverage we test ed the predictions of the t rade - o ff and p ecking o rder t heories, particularly the impact of tax incentives and interest rates. We f ou nd that le...

Full description

Autores:
Benavides Franco, Julián
Tipo de recurso:
Article of investigation
Fecha de publicación:
2014
Institución:
Universidad ICESI
Repositorio:
Repositorio ICESI
Idioma:
eng
OAI Identifier:
oai:repository.icesi.edu.co:10906/79784
Acceso en línea:
http://www.academia.edu/8208764/Tax_Shields_in_Colombia_and_their_Effect_on_Leverage_and_Investments
http://hdl.handle.net/10906/79784
Palabra clave:
Economía
Capital
Financiación
Inversión
Ahorro
Negocios y management
Economics
Business
Rights
openAccess
License
https://creativecommons.org/licenses/by-nc-nd/4.0/