تحليل الميزة الضريبية للرافعة المالية : بحث تطبيقي
Other Title(s)
Analysis tax advantage of financing leverage : an empirical research
Joint Authors
سحر خليل إسماعيل
العامري، محمد علي إبراهيم صالح
Source
Issue
Vol. 11, Issue 37 (31 Dec. 2016), pp.1-21, 21 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2016-12-31
Country of Publication
Iraq
No. of Pages
21
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage.
study include two firms ,oil firm and industrial companies firm with limited liability.The inductive method is used for the applied part in analyzing the financial data of the companies considered in 3122-3126.The result of the study shows that the financial leverage achieve present value of the costs is Negative .
The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on borrowing a direct correlation, in other words, raising the value of the interest rate on borrowing payments before tax when the value of the loan rises and the proportion of the interest rate, and as a result increases the value of what is achieved tax shield for the benefit of the company.
Cash flows for the decision to purchase and leverage include (acquisition) cost of interest on the loan and the repayment of the loan value, as well as the costs borne by the company of insurance premiums, maintenance and depreciation costs, a high
American Psychological Association (APA)
سحر خليل إسماعيل والعامري، محمد علي إبراهيم صالح. 2016. تحليل الميزة الضريبية للرافعة المالية : بحث تطبيقي. مجلة دراسات محاسبية و مالية،مج. 11، ع. 37، ص ص. 1-21.
https://search.emarefa.net/detail/BIM-785163
Modern Language Association (MLA)
سحر خليل إسماعيل والعامري، محمد علي إبراهيم صالح. تحليل الميزة الضريبية للرافعة المالية : بحث تطبيقي. مجلة دراسات محاسبية و مالية مج. 11، ع. 37 (2016)، ص ص. 1-21.
https://search.emarefa.net/detail/BIM-785163
American Medical Association (AMA)
سحر خليل إسماعيل والعامري، محمد علي إبراهيم صالح. تحليل الميزة الضريبية للرافعة المالية : بحث تطبيقي. مجلة دراسات محاسبية و مالية. 2016. مج. 11، ع. 37، ص ص. 1-21.
https://search.emarefa.net/detail/BIM-785163
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 20-21
Record ID
BIM-785163