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Chapter 19. Taxation and Corporate Financial Policy

Auerbach, Alan J. - In: Handbook of public economics : volume 3, (pp. 1251-1292). 2002

This chapter reviews the theory and evidence regarding the impact of taxation on corporate financial policy. Starting … between borrowing and leasing – and that financial policy involves choices not only among different underlying policies but …

Persistent link: https://www.econbiz.de/10014024845

A survey of corporate leasing analysis

Mukherjee, Tarun K. - In: Financial management 20 (1991) 3, pp. 96-107

Persistent link: https://www.econbiz.de/10001117915

Financial reporting quality, private information, monitoring, and the lease-versus-buy decision

Beatty, Anne; Liao, Scott; Weber, Joseph - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1215-1238

Persistent link: https://www.econbiz.de/10008652273

The impact of operating leases on firm financial and operating risk

Dhaliwal, Dan S.; Lee, Hye Seung; Neamtiu, Monica - In: Journal of accounting, auditing & finance 26 (2011) 2, pp. 151-197

Persistent link: https://www.econbiz.de/10009012125

US GAAP conversion to IFRS : a case study of the cash flow statement

Harris, Peter; Stahlin, William; Shubita, Moade Fawzi - In: Journal of business case studies 10 (2014) 1, pp. 15-20

Persistent link: https://www.econbiz.de/10010256705

Gaap vs. IFRS treatment of leases and the impact on financial ratios

Harris, Peter; Stahlin, William; Washington Arnold, Liz; … - In: Review of business & finance studies : RBFS 4 (2013) 2, pp. 97-106

Persistent link: https://www.econbiz.de/10009741224

GAAP vs. IFRS treatment of leases and the impact on financial ratios

Buchman, Thomas A.; Harris, Peter; Liu, Xing - In: Review of business & finance studies : RBFS 7 (2016) 1, pp. 93-104

Persistent link: https://www.econbiz.de/10011396566

The impact of new lease standards under US GAAP and IFRS on financial ratios

Umapathy Ananthanarayanan; Harris, Peter; Shapiro, Steven J. - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 13-28

Persistent link: https://www.econbiz.de/10012306063

Does product market competition reduce agency costs?

Jagannathan, Ravi; Srinivasan, Shaker B. - In: The North American journal of economics and finance : a … 10 (1999) 2, pp. 387-399

Persistent link: https://www.econbiz.de/10001508340

A theory of negative prices for storage

Wright, Brian D.; Williams, Jeffrey - In: The journal of futures markets 20 (2000) 1, pp. 59-71

Persistent link: https://www.econbiz.de/10001447797