This paper also points out that growth opportunities, firm scale, non-debt tax shield, profitability are all the significant factors which have great impacts on the capital structure in China.
研究还表明公司的成长性、规模、非负债税盾以及盈利性也是影响我国上市公司资本结构的重要因素。
Favorable tax policy induces the demand of private health insurance with tax shield effect and the demonstration effect.
税收优惠政策通过避税效应和示范效应两个路径激励商业健康保险需求。
Findings indicated that the distortion value of interest rate on loan must be bigger than net tax shield value in sample time.
研究结果发现在样本期内，债务的利率扭曲价值要大于净税盾价值。
Findings indicated that the distortion value of interest rate on loan must be bigger than net tax shield value in sample time.
研究结果发现在样本期内，债务的利率扭曲价值要大于净税盾价值。
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