Examlex
Which of the following is reported with a code from category Z95?
Interest Tax Shield
The reduction in income taxes that results from the deductibility of interest expense from taxable income.
Capital Structure
The mix of debt and equity financing a company uses for its operations and growth.
Optimal Capital Structure
Optimal capital structure is the mix of debt, equity, and other financing sources that minimizes a firm's cost of capital and maximizes shareholder value, balancing risk and return.
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