Callimaci, Antonello; Fortin, Anne; Landry, Suzanne - In: International Journal of Managerial Finance 7 (2011) June, pp. 259-283
, are regressed on a trichotomous tax variable, a dichotomous cash flow coverage ratio variable, debt over fixed assets … with leverage, tax position and growth; it decreases with cash flow coverage, ownership concentration and firm size …