Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy

Author:

Du Jiayi,Shen Guangjun,Zou Jingxian

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference52 articles.

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3. Bailey, W., Huang, W., & Yang, Z. (2011). Bank loans with Chinese characteristics: Some evidence on inside debt in a state-controlled banking system. Social Science Electronic Publishing, 46(6), 1795–1830.

4. Barclay, M. J., & Smith, C. W. (1995). The maturity structure of corporate debt. Journal of Finance, 50(2), 609–631.

5. Beck, T., Demirguc-Kunt, A., & Maksimovic, V. (2004). Bank competition and access to finance: International evidence. Journal of Money, Credit and Banking, 36(3b), 627–648.

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