Browsing Auditing by Subject "Tax law"

Browsing Auditing by Subject "Tax law"

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  • A South African perspective on the existence of an interest tax shield 
    Pienaar, A.J.; Shotter, Magdalena (Faculty of Economic and Management Sciences, University of Pretoria, 2000-06)
    This paper investigates whether the use of debt in the capital structure of a company is beneficial to its shareholders. It finds that, in the South African context, gearing has no effect on the value of a company. The use ...