Taxes and corporate borrowing: Empirical evidence from selected african countries.
| dc.contributor.author | Abor, J. | |
| dc.contributor.author | Bokpin, G.A. | |
| dc.contributor.author | Fiawoyife, E. | |
| dc.date.accessioned | 2013-09-19T10:36:33Z | |
| dc.date.accessioned | 2017-10-16T10:47:41Z | |
| dc.date.available | 2013-09-19T10:36:33Z | |
| dc.date.available | 2017-10-16T10:47:41Z | |
| dc.date.issued | 2011 | |
| dc.description.abstract | In this study the authors examine the effect of taxes on corporate borrowing in selected African countries. With use of a panel regression model, their results suggest that taxation is not important in explaining corporate borrowing decisions. However, they found significant relationships between the other firm-level characteristics and debt-equity ratio. Firm age, for instance, shows a negative effect on debt-equity ratio in Ghana and Kenya but registers a positive effect on debt-equity ratio in South Africa. Firm size signals a positive effect on debt-equity ratio in Kenya and South Africa. Also, debt-equity ratio is negatively affected by profitability in Kenya and growth potential in Nigeria. | en_US |
| dc.identifier.citation | Taxes and corporate borrowing: Empirical evidence from selected african countries. Journal of African Business, 12(2), 287-303. | en_US |
| dc.identifier.uri | http://197.255.68.203/handle/123456789/4338 | |
| dc.language.iso | en | en_US |
| dc.subject | Africa, corporate borrowing, taxes | en_US |
| dc.title | Taxes and corporate borrowing: Empirical evidence from selected african countries. | en_US |
| dc.type | Article | en_US |