non-debt tax shields affect SME leverage; 2) Policies addressing the term spread and economic uncertainty influence debt … effects on German SME leverage; 4) SME policy incentives yield short-term effects on capital structures, as SMEs adjust … leverage within 8 months. …

tax rate and depreciation and amortization on leverage does not differ significantly between CSR and non-CSR companies … model of non-CSR companies. Also, the difference between the models regarding the relations of leverage and asset … tangibility is worth noting. Non-CSR companies with a higher proportion of fixed assets have lower leverage. This result was not …

significance. Research questions focused on whether representation impacts leverage levels and the consistency of effects across …. Annual reports of 15 established banks provided data on leverage, gender diversity percentages, board size and other … warrant examination. Profitability is positively associated with leverage, as anticipated based on theoretical underpinnings …

This paper documents that standard cross-sectional determinants of firm leverage also apply to the capital structure of …

political risk. We focus on two choice variables, the leverage and the ownership structure of the foreign affiliate, and we … leverage can both increase or decrease, depending on the type of political risk. Using the Microdatabase Direct Investment of …

) family firms are considered to be the backbone of the economy. We find that family firms have significantly lower leverage … ratios than non-family firms, independent of the definition of leverage applied. Among the three dimensions of a family firm …, management board involvement by the founding family has a consistently negative influence on leverage across all our models. In …

on two choice variables, the leverage and the ownership structure of the foreign affiliate, and we distinguish different … that as political risk increases the ownership share always decreases whereas leverage can both increase or decrease …

and how this interaction is affected by ownership structure. We show that firms in our sample increase their leverage … that the leverage of these firms has a positive and significant effect on regulated prices, but not vice versa, and it also … privately-controlled firms use leverage strategically to shield themselves against regulatory opportunism. …