Regulatory, Tax and Firm-specific Motivations for Issuing Preferred Stocs vs. Long-term Debts

Korean Journal of Financial Studies 2003;32(2):1-30.
Published online May 31, 2003.

우선주와 장기부채간의 자금조달에 영향을 미치는 규제, 세금 및 기업특성요인

고종권

Key Words: 세금요인,우선주,추정한계세율,Marginal tax rate,Preferred stock,Tax factor

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