From School of Accounting at the University of Southern California. I would like to especially thank my dissertation chairman Dan S. Dhaliwal for his encouragement and insights, the anonymous referee, and the editor René Stulz. I further gratefully acknowledge funding from Tax Research Opportunities of the Peat Marwick Foundation.
Debt Financing and Tax Status: Tests of the Substitution Effect and the Tax Exhaustion Hypothesis Using Firms' Responses to the Economic Recovery Tax Act of 1981
Version of Record online: 30 APR 2012
© 1992 the American Finance Association
The Journal of Finance
Volume 47, Issue 4, pages 1557–1568, September 1992
How to Cite
TREZEVANT, R. (1992), Debt Financing and Tax Status: Tests of the Substitution Effect and the Tax Exhaustion Hypothesis Using Firms' Responses to the Economic Recovery Tax Act of 1981. The Journal of Finance, 47: 1557–1568. doi: 10.1111/j.1540-6261.1992.tb04670.x
- Issue online: 30 APR 2012
- Version of Record online: 30 APR 2012
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