22.Altman, E.I., Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy.Journal of Finance,Vol.23.NO.4,1968,pp.589-609.
[23]
23.Baxter, N.D., and J.G.Cragg., A Test of the Agency Theory of Managerial Ownership, Corporate Leverage and Corporate Dividend.Financial Management,Vol.18,1970, pp.36-46.
[24]
24.Cbryan Cloyd, Limbergm, John R., The Impact of Federal Taxes on the Use of Debt by Closely Held Corporations.National Tax Journal, Vol.50,No.2,2003,pp.261-277.
[25]
25.Cordes, J.J., and S.M.Sheffrin., Taxation and the Sectoral Allocation of Capital in the US.National Tax Journal,Vol.34,NO.4,1981,pp.419-432.
[26]
26.Davis, H.R., Effective Tax Rates as Determinants of Canadian Capital Structure.Financial Management, Vol.16,NO.3,1987,pp.22-28.
[27]
27.Fischer, E.O., Heinkel, R.and J.Zechner., Dynamic Capital Structure Choice: Theory and Tests.Journal of Finance,Vol.44,NO.1,1989,pp.297-355.
[28]
28.Friend I.L, Lang H.P., An Empirical Test of the Impact of Managerial Self-Interest on Corporate Capital Structure.Journal of Finance,Vol.43,NO.2,1988,pp.271-281.
[29]
29.Givoly D., Hahn C., Ofer A., Sarig O.H., Taxes and Capital Structure: Evidence from Firms' Response to the Tax Reform Act of 1986.Review of Financial Studies,Vol.5,No.2,1992,pp.331-355.
[30]
30.Gordon.R.H., Lee.Y., Do Taxes Affect Corporate Debt Policy? Evidence from U.S.Corporate Tax Return Data.Journal of Public Economics, Vol.82,No.2,2001,pp.195-225.
[31]
31.Graham, John R., Debt and the Marginal Tax Rate.Journal of Financial Economics,Vol.41,No.1,1996,pp.41-73.
[32]
32.Grossman, S.J.and O.D.Hart., Corporate Financial Structure and Managerial Incentives.The Economics on Information and Uncertainty,Chicago University Press, IL, 1982.
[33]
33.Jensen, M., Agency Costs of Free Cash Flow, Corporate Finance and Takeovers.American Economic Review,Vol.76,No.2,1986, pp.323-329.
[34]
34.Kornai, J.,Economics of Shortage.Amsterdam: North-Holland, 1980.
[35]
35.Lang, Larry, Eli Ofek, and Rene Stulz., Leverage, Investment, and Firm Growth.Journal of Financial Economics,Vol.40.1996,pp.3-30.
[36]
36.MacKie-Mason, J.K., Do Taxes Affect Corporate Financing Decisions? Journal of Finance,Vol.45,No.5,1990,pp.1471-1493.
[37]
37.Miller, M.H., Debt and Taxes.Journal of Finance, Vol.32,No.2,1977,pp.261-275.
[38]
38.Modigliani, F.and M.H.Miller., Taxes and the Cost of Capital: A Correction.American Economic Review,Vol.53,No.3,1963,pp.433-443.
[39]
39.Myers, S.C., The Capital Structure Puzzle.Journal of Finance,Vol.39,1984,pp.575-592.
[40]
40.Porcano, T., Corporate Tax Rates: Progressive, Proportional, or Regressive.Journal of the American Taxation Association,Vol.7,1986,pp.17-31.
[41]
41.Rajan R.and Zingales L., What Do We Know about Capital Structure: Some Evidence from International Data, Journal of Finance,Vol.50,1995,pp.1421-1460.
[42]
42.Rajan.R.and L.Zingales., The Governance of the New Enterprise in Corporate Governance.X, Vives, ed.Working Paper, Cambrige University, 2000.
[43]
43.Shevlin.T., Taxes and Off-balance-sheet Financing Research and Development Limited Partnerships.The Accounting Review,Vol.62,1987,pp.480-509.
[44]
44.Stickney, C.and V.McGee, Effective Corporate Tax Rates the Effect of Size, Capital Intensity, Leverage, and Other Factors.Journal of Accounting and Public Policy,Vol.1,1982,pp.125-152.
[45]
45.Taggart, R.A.Jr., A Model of Corporate Financing Decisions.Journal of Finance,1977, p.32.
[46]
46.Taub, A.J., Deteminants of the Firms Capital Structure.Review of Economics and Statistics,Vol.57,No.4,1975,pp.410-416.
[47]
47.Titman, S.and R.Wessels, The Determinants of Capital Structure Choice.Journal of Finance,Vol.43,No.3,1988,pp.1-19.
[48]
48.Wald, J K., How Firm Characteristics Affect Capital Structure: An International Comparison.Journal of Financial Research,Vol.22,1999,pp.161-187.