Cost of Capital when Dividends are Deductible
When calculating Tax Savings, TS we are confronted with a strange mix of accounting accrual and market value when involving TS in the calculation of the Weighted Average Cost of Capital, WACC or the Cost of Equity, Ke. Firms earn the right to TS once they accrue the interest expense and they actuall...
- Autores:
-
Velez Pareja, Ignacio
Benavides Franco, Julián
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2011
- Institución:
- Universidad ICESI
- Repositorio:
- Repositorio ICESI
- Idioma:
- spa
- OAI Identifier:
- oai:repository.icesi.edu.co:10906/79801
- Acceso en línea:
- http://www.redalyc.org/articulo.oa?id=305824884001
http://bibliotecadigital.fgv.br/ojs/index.php/rbfin/article/view/3037/2271
http://hdl.handle.net/10906/79801
- Palabra clave:
- Economía
Negocios y management
Economics
Business
Costo de Capital
Ahorros
Patrimonio
Impuestos
Empresa
Financiación
- Rights
- openAccess
- License
- https://creativecommons.org/licenses/by-nc-nd/4.0/