Tax shields in Colombia and their effect on leverage and investments

Investment tax incentives may reduce firm leverage if there is indeed an optimal leverage. To test this hypothesis this article assembles a panel database of non-listed Colombian firms from 1995 to 2012, to study the determinants of leverage and investment and the effect of 863 Act of 2003 (An inves...

Full description

Autores:

Benavides Franco, Julián

Tipo de recurso:

http://purl.org/coar/resource_type/c_c94f

Fecha de publicación:

2014

Institución:

Universidad ICESI

Repositorio:

Repositorio ICESI

Idioma:

eng

OAI Identifier:

oai:repository.icesi.edu.co:10906/81995

Acceso en línea:

http://www.icesi.edu.co/simposio_niif/presentaciones_2012.php
http://hdl.handle.net/10906/81995

Palabra clave:

Regresiones
Análisis de resultados
Economía
Análisis financiero
Valoración de empresas
Inversión
Economics
NIIF (Normas Internacionales de Información Financiera)
Diagnóstico financiero

Rights

openAccess

License

https://creativecommons.org/licenses/by-nc-nd/4.0/