Ignacio Velez-pareja

PRO

Professor of Finance, Universidad Tecnologica de Bolivar Department of Finance and International Business - Instituto de Estudios para el Desarrollo (IDE), Colombia

Articles

Risky Tax Shields and Risky Debt: An Exploratory Study

Abstract

This paper identifies three sources of risk for tax shields (TS): two of them associated with debt risk and one associated to operating risk. A set of conditions for defining risky debt associated to cash flow and not to accounting earnings is presented. The paper shows that realization of tax ...

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