Listar por tema "leverage"
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Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage
(Review of managerial science, 2022)Using a sample of Spanish tourism small and medium-sized firms, we have tested the impact of family control, publicly-available information and tangibility on financial structure, providing a multi-theoretical model that ... -
Family firm heterogeneity and tax aggressiveness: A quasi-experimental analysis of the impact of different family generations
(Middle Tennessee State University, 2021)This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance ...