Open AccessImpacts of Unconditional Conservatism on Debt Financing as a Non Debt Tax Shield
Author(s) -
김영철,
ChangsooLee
Publication year - 2013
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2013..52.012
Subject(s) - tax shield , conservatism , debt , economics , internal debt , monetary economics , debt to gdp ratio , debt financing , debt levels and flows , business , financial system , finance , tax reform , public economics , political science , state income tax , law , gross income , politics