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Most theoretical , empirical studies of capital structure focus on public corporations Only a limited number of studies on capital structure have been conducted on. Net operating losses NOL are a tax credit created when a company s expenses exceed its revenues, generating negative taxable income as computed for tax purposes.
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This study assesses whether variations in capital structure across countries can be explained by cultural traits We analyze capital structure choices of firms in 42. is a third party trading system developer specializing in automated trading systems, algorithmic trading strategies and quantitative trading.