Can corporate tax shields explain the borrowing behaviour - Evidence from listed companies in HCM stock exchange
| dc.contributor.author | La Thi Hai, Yen | |
| dc.date.accessioned | 2017-10-21T08:24:10Z | |
| dc.date.accessioned | 2018-06-07T07:29:05Z | |
| dc.date.available | 2017-10-21T08:24:10Z | |
| dc.date.available | 2018-06-07T07:29:05Z | |
| dc.date.issued | 2016 | |
| dc.identifier.other | 022002877 | |
| dc.identifier.uri | http://10.8.20.7:8080/xmlui/handle/123456789/2072 | |
| dc.description.abstract | The target of this paper is to examine whether the tax shield effects can explain the borrowing behaviour of Vietnamese listed firms. The dataset is gathered from Ho Chi Minh Stock Exchange from 2010 to 2014. Debt capacity approach which proposed by Tse and Rodgers (2011) is applied. Cross section Tobit model is run for the whole industry as well as the manufacturing sector only. The findings present no evidence that suggest Vietnamese listed firms efficiently enjoy benefits from tax shield and the reasons for such observations to exist are still unclear. | en_US |
| dc.description.sponsorship | MBA. Phan Ngoc Anh | en_US |
| dc.language.iso | en_US | en_US |
| dc.publisher | International University - HCMC | en_US |
| dc.subject | Tax accounting | en_US |
| dc.title | Can corporate tax shields explain the borrowing behaviour - Evidence from listed companies in HCM stock exchange | en_US |
| dc.type | Thesis | en_US |
