Does financial constraint affect the relation between shareholder taxes and the cost of equity capital?
Year of publication: |
2013
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Authors: | Dai, Zhonglan ; Shackelford, Douglas A. ; Zhang, Harold H. ; Chen, Chongyang |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 5, p. 1603-1627
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Subject: | financial constraint | cost of capital | TRA | JGTRRA | Kapitalkosten | Cost of capital | Eigenkapital | Equity capital | Liquiditätsbeschränkung | Liquidity constraint | Unternehmensfinanzierung | Corporate finance | Aktionäre | Shareholders |
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