A model of tourism destination brand equity

این فایل به صورت PDF ارائه شده است. ...

Interest on equity and capital structure in the Brazilian context

Interest on equity and capital structure in the Brazilian context

Abstract
Purpose – The interest paid on own capital can benefit companies in the Brazilian capital market as
it can be considered a business expense and is, therefore, deductible as a corporate tax. The purpose of
this paper is to assess the impact of interest on equity (IOE) on capital structure decisions.
Design/methodology/approach – The initial sample consisted of 524 publicly traded companies
from different industries ...