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The impact of thin-capitalization rules on the capital structure of multinational firms
13 references·16 citing·32 second hop
The impact of thin-capitalization rules on the capital structure of multinational firms (2012)The impact of thin-capitalization rules o…Capital structure and international debt shifting (2008)Capital structure and interna…Affiliated firms and financial support: Evidence from Indian business groups (2007)Affiliated firms and financia…The Theory of Corporate Finance (2006)The Theory of Corporate Finan…The Theory of Corporate Finance (2006)The Theory of Corporate Finan…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Taxes and Corporate Finance: A Review (2003)Taxes and Corporate Finance: …Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada (2003)Income shifting, investment, …Taxation and Corporate Financial Policy (2001)Taxation and Corporate Financ…Timing, investment opportunities, managerial discretion, and the security issue decision (1996)Timing, investment opportunit…Do Taxes Affect Corporate Financing Decisions? (1990)Do Taxes Affect Corporate Fin…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Determinants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Taxing Profit in a Global Economy (2021)Taxing Profit in a Global Eco…Real Effects of Corporate Taxation: A Review (2021)Real Effects of Corporate Tax…At your service! The role of tax havens in international trade with services (2021)At your service! The role of …Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data (2019)Are Less Developed Countries …Unintended Consequences of Eliminating Tax Havens (2018)Unintended Consequences of El…Anti profit-shifting rules and foreign direct investment (2017)Anti profit-shifting rules an…Are less developed countries more exposed to multinational tax avoidance? 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Evidence from European Multinationals (2013)Do Transfer Pricing Laws Limi…Capital structure choice and company taxation: A meta-study (2013)Capital structure choice and …Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals (2012)Earnings shocks and tax-motiv…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A Survey of Corporate Governance (1997)Law and Finance (1998)Family Business Groups around the World: Financing Advantages, Control Motivations and Organizational Choices (2011)Access to Collateral and Corporate Debt Structure: Evidence from a Natural Experiment (2013)The Promises and Pitfalls of Robo-Advising (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)Corporate financing and investment decisions when firms have information that investors do not have (1984)Investor Psychology and Security Market Under‐ and Overreactions (1998)Chapter 18 A survey of behavioral finance (2003)The choice among bank debt, non-bank private debt, and public debt: evidence from new corporate borrowings (2003)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? 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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 2006The Theory of Corporate Finance1,293 cited
  • 2006The Theory of Corporate Finance1,171 cited
  • 1990Do Taxes Affect Corporate Financing Decisions?1,156 cited
  • 1996Timing, investment opportunities, managerial discretion, and the security issue decision926 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 2007Affiliated firms and financial support: Evidence from Indian business groups723 cited
  • 2008Capital structure and international debt shifting456 cited
  • 2003Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada331 cited
  • 2001Taxation and Corporate Financial Policy312 cited

Cited by

  • 2012Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals256 cited
  • 2013Capital structure choice and company taxation: A meta-study

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192 cited
  • 2015Measuring and Monitoring BEPS, Action 11 - 2015 Final Report178 cited
  • 2019Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data148 cited
  • 2014What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature133 cited
  • 2013The role of headquarters in multinational profit shifting strategies128 cited
  • 2013Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals128 cited
  • 2021Real Effects of Corporate Taxation: A Review117 cited
  • 2017Anti profit-shifting rules and foreign direct investment112 cited
  • 2016Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data102 cited
  • 2021At your service! The role of tax havens in international trade with services99 cited
  • 2018Unintended Consequences of Eliminating Tax Havens96 cited
  • 2013Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels96 cited
  • 2021Taxing Profit in a Global Economy90 cited
  • 2014Thin Capitalization Rules and Multinational Firm Capital Structure87 cited
  • 2013The Impact of Thin‐Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach86 cited