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Keywords: Capital structure
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Journal Articles
Capital structure and earnings management: evidence from Pakistan
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (1): 128–147.
Published: 23 November 2022
...Aziza Naz; Nadeem Ahmed Sheikh Purpose The purpose of this study is to investigate whether capital structure affects accruals and real earnings management (AEM and REM) of nonfinancial firms listed on Pakistan Stock Exchange (PSX). Moreover, to investigate whether institutional development (ID...
Journal Articles
Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies
Available to Purchase
International Journal of Accounting and Information Management (2020) 28 (4): 759–783.
Published: 07 July 2020
...Yi Feng; Abeer Hassan; Ahmed A. Elamer Purpose This paper aims to contribute to the existing capital structure and board structure literature by examining the relationship among corporate governance, ownership structure and capital structure. Design/methodology/approach The paper uses a panel...
Journal Articles
Testing static tradeoff against pecking order models of capital structure in Japanese firms
Available to Purchase
International Journal of Accounting and Information Management (2007) 15 (2): 24–36.
Published: 31 May 2007
...Rongrong Zhang; Yoshio Kanazaki Purpose The purpose of this paper is to test static tradeoff against pecking order models of capital structure in Japanese firms. Design/methodology/approach The static tradeoff and pecking order models are tested on a sample of 1,325 non‐financial Japanese...
