001468388 000__ 03974cam\\22006137i\4500
001468388 001__ 1468388
001468388 003__ OCoLC
001468388 005__ 20230707003249.0
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001468388 007__ cr\un\nnnunnun
001468388 008__ 230601s2023\\\\sz\\\\\\ob\\\\000\0\eng\d
001468388 019__ $$a1380614908
001468388 020__ $$a9783031309809$$q(electronic bk.)
001468388 020__ $$a3031309804$$q(electronic bk.)
001468388 020__ $$z9783031309793
001468388 020__ $$z3031309790
001468388 0247_ $$a10.1007/978-3-031-30980-9$$2doi
001468388 035__ $$aSP(OCoLC)1380875731
001468388 040__ $$aGW5XE$$beng$$erda$$epn$$cGW5XE$$dYDX$$dEBLCP
001468388 043__ $$an-us---
001468388 049__ $$aISEA
001468388 050_4 $$aHD2753.U6
001468388 08204 $$a336.243160973$$223/eng/20230601
001468388 1001_ $$aGabrielli, Alessandro,$$eauthor.
001468388 24510 $$aTax avoidance and capital structure :$$bempirical evidence on debt covenants /$$cAlessandro Gabrielli.
001468388 264_1 $$aCham :$$bSpringer,$$c2023.
001468388 300__ $$a1 online resource (x, 96 pages).
001468388 336__ $$atext$$btxt$$2rdacontent
001468388 337__ $$acomputer$$bc$$2rdamedia
001468388 338__ $$aonline resource$$bcr$$2rdacarrier
001468388 4901_ $$aSIDREA series in accounting and business administration,$$x2662-9887
001468388 504__ $$aIncludes bibliographical references.
001468388 506__ $$aAccess limited to authorized users.
001468388 520__ $$aThis book provides a comprehensive overview of the implications of tax avoidance for a firm's capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the Theory of Capital Structure. It reviews the studies investigating the relationship between agency conflicts and capital structure. The book explores the role of free cash flow and agency conflicts in the relationship between tax avoidance and capital structure. In the final section, the results of an empirical investigation conducted on a sample of U.S. public firms are also presented. The empirical research examines whether and how tax avoidance is associated with debt covenant violation across the stages of the corporate life cycle. Specifically, the research uses the concept of the corporate life cycle stage to analyse whether and how the association between tax avoidance and debt covenant violation varies in different agency settings. Consistent with the hypotheses drawn on the Agency Theory, the findings of the empirical research suggest life cycle stages moderate the association between tax avoidance and debt covenant violation. Overall, this book sheds light on the potential implications of tax avoidance activities for a firm's capital structure. The book will be of interest to both experienced and early-stage scholars interested in the topic. Moreover, the book will also be of interest to policymakers, investors, analysts, lenders, and other market participants.
001468388 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed June 1, 2023).
001468388 650_0 $$aTax planning$$zUnited States.
001468388 650_0 $$aBusiness tax$$zUnited States.
001468388 655_0 $$aElectronic books.
001468388 77608 $$iPrint version: $$z3031309790$$z9783031309793$$w(OCoLC)1373337355
001468388 830_0 $$aSIDREA series in accounting and business administration,$$x2662-9887
001468388 852__ $$bebk
001468388 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-30980-9$$zOnline Access$$91397441.1
001468388 909CO $$ooai:library.usi.edu:1468388$$pGLOBAL_SET
001468388 980__ $$aBIB
001468388 980__ $$aEBOOK
001468388 982__ $$aEbook
001468388 983__ $$aOnline
001468388 994__ $$a92$$bISE