Costs of debt, tax benefits and a new measure of non debt tax shields : examining debt conservatism in Spanish listed firms = Costes de la deuda, beneficios fiscales y nueva medida de escudos fiscales alternativos a la deuda : análisis del conservadurismo

In this article, we present preliminary results, analyzing the causality between external balance and fiscal variables (primary public balance, interest paid on debt and overall

This agent introduces a counteracting effect: the shareholder may not desire full disclosure any- more given that a lower level of disclosure allows the bank to improve its

Recommendations. Several strategies have been adopted by the government to tackle the debt overhang problem of Nigeria. Examples of these are the embargo on new loans, maximum

Increasing domestic and external debt worsened the terms of borrowing, increased the interest payments and worsened the maturity; increasing costs of domestic debt resulted

Empirical papers have also shown that instead of the strict dilemma between public and private management of service delivery, competition is key to saving costs in the

We selected one health-promoting behavior (exercising) and two risk behaviors (sleep debt and binge drinking) in order to examine how construal level moderates the role of

In this line, Model 10 shows that the negative relationship between debt arrears and SAH is over and beyond the effects of the current economic condition of the

The introduction of public debt volatility in the loss function of scenarios of Table 3.4 is responsible for the very passive optimal scal policy in both countries, given that