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Keywords: Capital structure
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2026) 11 (3): 287–303.
Published: 25 November 2025
...Ameni Ghenimi; Hasna Chaibi; Mohamed Ali Omri Purpose This study examines whether diversification moderates the relationship between capital structure and bank profitability in Islamic and conventional banks in the Middle East and North Africa (MENA) region. Design/methodology/approach...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2026) 11 (1): 22–42.
Published: 23 June 2025
...Patricia Pain; Geovane Camilo dos Santos; Vagner Antonio Marques Purpose We aimed to examine the influence of ESG performance pre- and post-COP21 on the capital structure of emerging and developed economies. Design/methodology/approach The analysis is based on 424,927 observations from...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (3): 236–249.
Published: 05 December 2022
...Nisha Prakash; Aditya Maheshwari; Aparna Hawaldar Purpose Capital structure is an important corporate financing decision, particularly for companies in emerging economies. This paper attempts to understand whether the pandemic had any significant impact on the capital structure of companies...
