Interest tax shield 利息税盾 ; 税盾 ; 税收抵减
Depreciation Tax Shield 折旧税盾 ; 折旧税务盾 ; 折旧税务盾牌
Non-debt tax shield 税盾 ; 非债务税盾
Tax-shield effect 税蔽效应
tax shield value 税盾价值
tax shield provided by depreciation 折旧的税收挡板
tax shield kink 债务税盾拐点
with tax shield and distress 带税盾兼有财困
From the perspective of managers’ overconfidence, the paper uses tax shield kink to examine corporate debt policy according to the popular trend that corporate debt conservatism is common phenomenon.
3.针对目前研究认为公司债务政策趋于保守是普遍现象的观点,本文从管理者过度自信视角,利用税盾拐点考察公司债务政策。
参考来源 - 管理者过度自信与公司融资行为研究·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
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。
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