LEADER 00780nam0-22002771i-450- 001 990006759020403321 005 20001010 035 $a000675902 035 $aFED01000675902 035 $a(Aleph)000675902FED01 035 $a000675902 100 $a20001010d--------km-y0itay50------ba 101 0 $aita 105 $ay-------001yy 200 1 $a<>Edwardians.The Remaking of British society$fPaul Thompson 210 $aLondon$cWeidenfeld and Nicolson$d1975 215 $aXII, 382 p.$d22 cm 700 1$aThompson,$bPaul$0115264 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990006759020403321 952 $aXI A 551$b11071$fFSPBC 959 $aFSPBC 996 $aEdwardians.The Remaking of British society$9630173 997 $aUNINA DB $aGEN01 LEADER 03870nam 22006615 450 001 9910726280803321 005 20230523131723.0 010 $a9783031309809$b(electronic bk.) 010 $z9783031309793 024 7 $a10.1007/978-3-031-30980-9 035 $a(MiAaPQ)EBC30551626 035 $a(Au-PeEL)EBL30551626 035 $a(OCoLC)1380875731 035 $a(DE-He213)978-3-031-30980-9 035 $a(BIP)089626176 035 $a(PPN)270616764 035 $a(CKB)26769589600041 035 $a(EXLCZ)9926769589600041 100 $a20230523d2023 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTax Avoidance and Capital Structure $eEmpirical Evidence on Debt Covenants /$fby Alessandro Gabrielli 205 $a1st ed. 2023. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2023. 215 $a1 online resource (103 pages) 225 1 $aSIDREA Series in Accounting and Business Administration,$x2662-9887 311 08$aPrint version: Gabrielli, Alessandro Tax Avoidance and Capital Structure Cham : Springer International Publishing AG,c2023 9783031309793 320 $aIncludes bibliographical references. 330 $aThis book provides a comprehensive overview of the implications of tax avoidance for a firm?s capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirical evidence concerning the role of taxes in the Theory of Capital Structure. It reviews the studies investigating the relationship between agency conflicts and capital structure. The book explores the role of free cash flow and agency conflicts in the relationship between tax avoidance and capital structure. In the final section, the results of an empirical investigation conducted on a sample of U.S. public firms are also presented. The empirical research examines whether and how tax avoidance is associated with debt covenant violation across the stages of the corporate life cycle. Specifically, the research uses the concept of the corporate life cycle stage to analyse whether and how the association between tax avoidance and debt covenant violation varies in different agency settings. Consistent with the hypotheses drawn on the Agency Theory, the findings of the empirical research suggest life cycle stages moderate the association between tax avoidance and debt covenant violation. Overall, this book sheds light on the potential implications of tax avoidance activities for a firm?s capital structure. The book will be of interest to both experienced and early-stage scholars interested in the topic. Moreover, the book will also be of interest to policymakers, investors, analysts, lenders, and other market participants. 410 0$aSIDREA Series in Accounting and Business Administration,$x2662-9887 606 $aAccounting 606 $aBusiness enterprises?Finance 606 $aBusiness enterprises?Taxation 606 $aBusiness tax?Law and legislation 606 $aAccounting 606 $aCorporate Finance 606 $aBusiness Taxation and Tax Law 610 $aTaxation 610 $aManagerial Accounting 610 $aBusiness & Economics 615 0$aAccounting. 615 0$aBusiness enterprises?Finance. 615 0$aBusiness enterprises?Taxation. 615 0$aBusiness tax?Law and legislation. 615 14$aAccounting. 615 24$aCorporate Finance. 615 24$aBusiness Taxation and Tax Law. 676 $a336.243160973 700 $aGabrielli$b Alessandro$0799751 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910726280803321 996 $aTax Avoidance and Capital Structure$93374034 997 $aUNINA