Do bondholders incorporate expected repatriation taxes into their pricing of debt?
Year of publication: |
2022
|
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Authors: | Blaylock, Bradley S. ; Downes, Jimmy F. ; Mathis, Mollie E. ; White, Scott D. |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 27.2022, 4, p. 1457-1492
|
Subject: | Borrowing distortions | Cost of debt | Repatriation taxes | Trapped cash | Kapitalkosten | Cost of capital | Theorie | Theory | Fremdkapital | Debt financing | Steuerwirkung | Tax effects | Kapitalstruktur | Capital structure | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation |
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