Rollover risk and tax avoidance
Wulung Li, Chunchi Wu, Shu-Ling Wu, Kenneth Zheng
| Year of publication: |
2025
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|---|---|
| Authors: | Li, Wulung ; Wu, Chunchi ; Wu, Shu Ling ; Zheng, Kenneth |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 52.2025, 4, p. 1890-1924
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| Subject: | cash effective tax rate | maturing debt | refinancing risk | rollover risk | tax avoidance | tax-related cash | Steuervermeidung | Tax avoidance | Risiko | Risk | Betriebliche Liquidität | Corporate liquidity | Theorie | Theory | Unternehmensfinanzierung | Corporate finance | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12871 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015470349