Construct · 1 fields · 1 citations

debt conservatism: a standalone construct

One name. One construct. A landmark on the map.

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debtconservatism1 CONSTRUCTDebt conservatismGRAHAM · CORPORATE FINANCE

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Corporate finance

firms using less debt than the tax benefits of interest would justify, leaving value on the table.

In corporate finance, debt conservatism refers to firms using less debt than the tax benefits of interest would justify, leaving value on the table. This meaning comes from Graham (2000) in The Journal of Finance.[1]

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Nearby constructs

debt3 fields · 3 citationsjingle · one word, three carriersinterest4 fields · 5 citationsjingle · one word, four constructsvalue6 fields · 12 citationsjingle · one name, six constructs

References

  1. Graham, J. R. (2000). How Big Are the Tax Benefits of Debt? The Journal of Finance, 55(5), 1901-1941. https://doi.org/10.1111/0022-1082.00277

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