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- Tác giả: Văn Nhật Nguyên
- Thông tin XB: TP. HCM: Trường Đại học Ngoại thương, 2026
- Mô tả vật lý: 169 p.
- Tóm tắt: Using the Fixed Effects model with Driscoll-Kraay standard errors, the study confirms that industry characteristics significantly dictate how tax determinants influence financial leverage in Vietnam. While the Effective Tax Rate (ETR) shows insignificant results in the full sample, it proves to be a critical factor in specific sectors like Consumer Goods and Utilities. Furthermore, Non-Debt Tax Shields (NDTS) generally act as a substitute for debt tax benefits, but this negative relationship is significantly ...
- Từ khóa: Financial Leverage; Non-Debt Tax Shields (NDTS); Effective Tax Rate (ETR); Driscoll-Kraay standard errors
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