Investment incentives and leverage : evidence from China's accelerated depreciation policy
Year of publication: |
2022
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Authors: | Zhao, Lexin ; Fang, Hongsheng |
Published in: |
The world economy : the leading journal on international economic relations. - Oxford : Wiley-Blackwell, ISSN 1467-9701, ZDB-ID 1473825-9. - Vol. 45.2022, 11, p. 3625-3649
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Subject: | accelerated depreciation | leverage | non-debt tax shields | tax incentives | Kapitalstruktur | Capital structure | China | Investitionspolitik | Investment policy | Steuervergünstigung | Tax incentive | Abschreibung | Depreciation | Fremdkapital | Debt financing | Kapitalkosten | Cost of capital | Bilanzielle Bewertung | Accounting valuation |
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