Firm characteristics and effective tax rate as determinants of capital structure: Empirical evidence from selected Philippine publicly-listed companies

• Main Authors: Barroga, Fay Nadine R., Campena, Arianna Mae H., Carmona, Rafael Roberto P., Chua, Janyn Felice T.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Corporations > Philippines > Finance; Capital levy > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/6819
• Institution: De La Salle University

Firm characteristics and corporate tax rates have always been an important factor for firms in choosing their capital structure. Along this line, previous studies have noted significant relationships between the total debt to assets ratio of firms and size, profitability, liquidity, tangible assets,...