The Impact of Corporation tax on Leverage, Leasing and Systematic Risk Год выпуска: 2012Автор: Imanueli MnzavaИздательство: LAP Lambert Academic PublishingСтраниц: 312ISBN: 9783659174698Описание This book provides a summary of basic corporate tax theories and adopts event study approaches and simple models to show empirically how a change in corporation tax affects important corporate parameters of leverage, leasing and Systematic Risk. The book provides an analysis of both cross sectional and time series models around the corporation tax change period and give clear evidence of the impact of corporation tax on capital structure, leasing and systematic risk which are key factors influencing corporate value. It also highlights the role of corporate ownership in making value - enhancing corporate decisions
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