Concepedia

Debt-equity Manipulation

Debt-Equity Manipulation is a corporate financial strategy involving the artificial adjustment of a firm’s capital structure to increase debt relative to equity, thereby exploiting tax deductibility of interest to reduce taxable income and erode the corporate tax base.

16

Publications

1.4K

Citations

30

Authors

28

Institutions

Publications per year

2017–2026

7

Parents

Publications

16

The Timing of Asset Sales and Earnings Manipulation.

Eli Bartov · The Accounting Review · 1993 · 563 citations

, , +14

Optimal Financial Contracting: Debt versus Outside Equity

Zsuzsanna Fluck · Review of Financial Studies · 1998 · 236 citations

, , +17

Thinking Outside the Little Boxes

David A. Weisbach · SSRN Electronic Journal · 2002 · 107 citations · Full text

, , +12

The Timing of Asset Sales and Earnings Manipulations

Eli Bartov · SSRN Electronic Journal · 1993 · 95 citations · Full text

, , +15

A theory of LBO activity based on repeated debt-equity conflicts

Andrey Malenko, Nadya Malenko · Journal of Financial Economics · 2015 · 79 citations · Full text

, , +6

1–5 of 16

Authors

30

  1. NM
    Nadya Malenko

    Boston College, United States

    2 publications · 113 citations

    2

    h-index

  2. ZF
    Zsuzsanna Fluck

    Michigan State University, United States

    2 publications · 254 citations

    2

    h-index

  3. EB
    Eli Bartov

    New York University, United States

    2 publications · 658 citations

    2

    h-index

  4. AM
    Andrey Malenko

    University of Michigan, United States

    2 publications · 113 citations

    2

    h-index

  5. DA
    David A. Weisbach

    University of Chicago, United States

    1 publications · 107 citations

    1

    h-index

1–5 of 30

Institutions

28

  1. New York University

    New York, United States

    3 h-index

    3 publications

    834 citations

  2. Chicago Kent College of Law

    Chicago, United States

    1 h-index

    1 publications

    107 citations

  3. Ross School

    East Hampton, United States

    1 h-index

    2 publications

    68 citations

  4. Vanderbilt University

    Nashville, United States

    1 h-index

    1 publications

    64 citations

  5. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    107 citations

  6. Baruch College

    New York, United States

    1 h-index

    2 publications

    70 citations

  7. Centre for Economic Policy Research

    London, United Kingdom

    1 h-index

    2 publications

    68 citations

  8. Macquarie University

    Sydney, Australia

    1 h-index

    1 publications

    55 citations

1–8 of 28

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 254 citations

    4

    h-index

  2. Review of Accounting Studies

    2 publications · 70 citations

    2

    h-index

  3. Journal of Corporate Finance

    2 publications · 90 citations

    2

    h-index

  4. Journal of Financial Economics

    2 publications · 143 citations

    2

    h-index

  5. Review of Financial Studies

    1 publications · 236 citations

    1

    h-index

1–5