SANJEEV KUMAR. Non‐debt tax shields and growth opportunities do not appear to be significantly related to the debt ratio. International journal of economic perspectives, [S. l.], v. 12, n. 2, p. 21–27, 2018. Disponível em: https://ijeponline.org/index.php/journal/article/view/219. Acesso em: 16 apr. 2026.