Petya Platikanova
Biographic Data
| ID | 8941570 |
|---|---|
| NAME | Petya Platikanova |
| GIVEN NAMES | Petya |
| FAMILY NAME | Platikanova |
| SIGNATURE | PLATIKANOVA P |
| AFFILIATIONS | ESADE – Ramon Llull University, Barcelona, Spain |
| ORCID | 0000-0003-0567-9705 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2017 |
| LATEST PUBLICATION YEAR | 2017 |
| H-INDEX | 0 |
Debt Maturity and Tax Avoidance
This study proposes and empirically tests the argument that creditors are likely to extend debt with a shorter maturity to tax-avoiding firms so that they can frequently re-evaluate tax-related risk in debt contracting. Using effective tax rates and uncertain tax benefits as a proxy for tax avoidance, I find that tax-avoiding firms have a larger proportion of short-maturity debt compared to other firms. The empirical findings further show that fi…
No prominent works on this page.
Debt Maturity and Tax Avoidance
This study proposes and empirically tests the argument that creditors are likely to extend debt with a shorter maturity to tax-avoiding firms so that they can frequently re-evaluate tax-related risk in debt contracting. Using effective tax rates and uncertain tax benefits as a proxy for tax avoidance, I find that tax-avoiding firms have a larger proportion of short-maturity debt compared to other firms. The empirical findings further show that fi…
Business (1 work) · Corporate Finance and Governance (1 work) · Corporate Tax (1 work) · Corporate Taxation and Avoidance (1 work) · Debt (1 work) · Double taxation (1 work) · Economics (1 work) · Finance (1 work) · Fiscal Policy and Economic Growth (1 work) · Monetary economics (1 work)