Leverage determinants in the absence of corporate tax system: the case of non‐financial publicly traded corporations in Saudi Arabia

By Sulaiman Al-Sakran. 2001

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Capital Structure and Profitability of Nigerian Quoted Firms: The Agency Cost Theory Perspective (2014, background): “According to Bauer (2004), other items apart from interest expenses which contribute to a decrease in tax payments are labeled as non-debt tax shields such as the tax deduction for depreciation Angelo – Masulis (1980) asserts that: “Ceteris paribus” decreases in allowable investment-related tax shie”
Determinants of capital structure: an empirical study of firms in Iran (2015, unknown): “Al-Sakran (2001) concluded that profitability has no significant relationship with debt ratio in industrial sector firms; yet in large firms, there exists a negative relationship.”
Determinants of the Capital Structure of Ghanaian Firms (2008, background): “, 1998; Al-Sakran, 2001, Hovakimian et al., 2004). Their results suggest that smaller firms are more likely to use equity finance, while larger firms are more likely to issue debt rather than stock. In a Ghanaian study, Aryeetey et al. (1994) found that smaller enterprises have greater problems with”
Corporate governance and financing decisions of Ghanaian listed firms (2007, background): “In addition to the independent variables, the model includes certain control variables for the firms’ attributes which also influence capital structure decisions of firms (see Titman and Wessels, 1988; Fischer et al., 1989, Shyam-Sunder and Myers, 1999; Al-Sakran, 2001; Hovakimian et al., 2004; Abor”