Using limitations to the deductibility of interest payments triggered by the introduction of interest ceiling rules globally, we show that affected private firms reduce leverage relative to unaffected firms. In support of a causal effect of taxes on corporate capital structure choices, we show...

Purpose Using the sample between 2005 and 2011, the purpose of this paper is to investigate the effect of a new fund entry on incumbents using the overlap measure in portfolio holdings. Design/methodology/approach Empirical methodology is used in this study. Findings The authors find that...

The development and evolution of trusted software is the focus of attention in the fields of trusted software and software engineering at home and abroad. In view of its complexity and diversity, this article proceeds with component, which is the basic element of software architecture, and...