Influence of Method and Frequency of Profit Tax Payments on Company Financial Indicators

<span>In practice, profit tax payments are (1) made more frequently than annually and (2) can be made in advance. To study the influence of these two factors on the financial indicators of a company, we generalized the Brusov–Filatova–Orekhova (BFO) theory for the case of advance profit tax payments...

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Principais autores:	Peter Brusov, Tatiana Filatova
Formato:	Artigo
Idioma:	Inglês
Publicado em:	MDPI AG 2022-07-01
coleção:	Mathematics
Assuntos:	generalized Brusov–Filatova–Orekhova (BFO) theory frequent advance profit tax payments abnormal dependence effects of equity costs on leverage level new approach to company dividend policies
Acesso em linha:	https://www.mdpi.com/2227-7390/10/14/2479
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