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This paper's purpose is to compare nonprofits with pass-throughs in terms of valuation, leverage, and growth. To achieve this purpose, we use the Capital Structure Model. This model determines maximum firm valuation through incorporating real data (tax rates, credit spreads, and historical...
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the pandemic, but surprisingly little is known on whether these shutdowns turned into permanent closures and whether small … businesses were disproportionately hit. This paper provides the first analysis of permanent business closures using confidential … Fee Administration. We find large increases in closures rates in the first two quarters of 2020, but a strong reversal of …
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